If the business you are buying includes business assets such as furniture or office equipment, you must pay sales tax on them. This bulletin explains the sales tax filing requirements for quarterly, partquarterly (monthly), and annual filers, including the Efile mandate.Trade or business items. Refund of general sales taxes. Complete all sections at the top of the form, whether or not they are specifically addressed in these instructions. It is important that potential buyers inquire about sales tax liability and comply with the New York State Bulk Sale rules to avoid liability. The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. You must register to pay the tax. This application can be submitted electronically using the Tennessee Taxpayer Access Point (TNTAP).