Master Agreements are in place for office supplies, personal computers, printing services, janitorial supplies, and building materials. Retail sales of tangible personal property in California are generally subject to sales tax.They may also receive foreign currencies either as refunds from foreign vendors or in payment for sale of excess foreign property under in the Defense Materiel. A foreign exchange agreement is a legal arrangement between two parties where money is exchanged internationally at a certain exchange rate. To access the forms below, you will need Adobe Acrobat Reader. If you sell, close, or discontinue business operations within Los Angeles, you must notify the City of Los Angeles, Office of Finance.