You Can Easily File Your Return Online. Filing your return online is an easy and efficient method of filing your sales and use tax return.Learn 8 essential steps to successfully sell your small business in Los Angeles, from business valuation to transition planning. Form 4797 is used for taxpayers to categorize the property they've sold, whether it's rental property, business property, or other types of assets. Additionally, you may be required to register with us again and report the sales tax.