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.Find forms, samples and fees for most business entity filings here. 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. Many Buyers will require that a sale be structured as an Asset Purchase in order to avoid responsibility for prior liabilities or expenses of the business. You can apply in person at our public counter at 700 H Street, Room 1710, Sacramento CA 95814, Monday-Friday a.m. Equipment out on lease, rent, or conditional sale. Made up of Administration, Revenue Services, Receivables and Collections, and Special Business Permits. 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.