Business brokers are a good place to find an Arizona business. They often have good qualifications.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. Learn about the various tax implications related to selling a business including the two ways to structure a deal Tucson Phoenix AZ. Browse 55 AZ Business Assets for sale on BizBuySell. Find currently operating AZ businesses for sale from restaurants to service businesses. The purpose of the Certificate is to document the purchase of tangible personal property for resale in the purchaser's regular course of business. The City of Phoenix requires a license from all businesses that have a privilege (sales) or use tax liability.