BTExpress – Simply click on the "Apply for a new business tax account" (24-48hr processing period). Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt.Sales tax is added to the price of taxable goods or services. Use Form 4797 to report: The sale or exchange of property. The involuntary conversion of property and capital assets. Submitting a New Business Tax Application. All the forms listed below are PDF files, which require use of either Adobe Acrobat or the free Adobe Acrobat Reader programs. Obtain and fill out a Certificate of Use (CU) application and a Business Tax Receipt (BTR) Application. Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale.