Who is required to obtain a Georgia sales and use tax number? 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.I am filing a conversion in Georgia. Do you have a form on your website for certificate of conversion? Business Personal Property assets must be reported on form PT-50P. The return is available on the forms and applications page or click here. Dealers may be permitted to file sales and use tax returns on a quarterly, annual or special period basis as specified below. All 1099 independent contractors or subcontractors are required to have THEIR OWN Cobb County Business Registration Certificate or Occupation Tax Certificate. Visit the State of Georgia, Department of Revenue's website for your State Tax Identification Number and fill out the State Tax Registration Form.