The return should include the tax due from business operations to the last day of business, as well as any tax collected on assets that you sell. Notify the owner of the property that you're considering selling and that they are happy to assign the lease to a new owner.Have maintenance tasks up to date. 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. PT-283A Application for Current Use Assessment of Bona Fide Agricultural Property. Connect with a Financial Advisor. Let's talk about your needs and objectives. Fulton County issues licenses businesses located in the Fulton Industrial District (unincorporated) only.