I just want to go through the contract of what we look for as a title company on the contract to make sure that you are filling it out properly. An allocation of the purchase price is an essential component to a business sale transaction.Both buyer and seller have to work together to get it done. We're going to be reviewing and going over the as is residential contract some of the best practices builds and clauses in here. 8 Steps to Buying a Business 1. Florida uses a rounding algorithm when calculating sales tax and discretionary surtax on any taxable sale. 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. CBE means a County Business Enterprise as defined in the Broward County Business Opportunity. Act, Section 1-81, et seq.