Apply for a New Business Tax Certificate online or at the Business Tax Office. Refundable business registration fee plus special fees.You can ask potential buyers to fill out a questionnaire or provide them with an information sheet to complete. When reporting a sale, include the new owner's name and mailing address. You will need to allocate the amount reflected on form 8594 among all the assets. A typical method is to allocate the proceeds based on the original cost. If you're contemplating the purchase or sale of your business, contact us to discuss your transaction. The purchase and sale agreement for the business entity or assets is a vital document. Buyer Information: • Indicate if the buyer currently has or previously had an Employment Development Department (EDD) account number. Who must obtain a seller's permit?