For questions regarding the service, contact the Business Tax Program at (619) 615-1500. Do I need a Seller's Permit?Visit one of office locations to complete the Business Property Statement. You will be asked to present valid government-issued photo ID when you arrive. Enter your total taxable and nontaxable sales for the reporting period, including lease and rental receipts. Selling a business in San Diego requires business expertise, tax advice, financial planning and legal expertise. Free consult 866-631-3470. 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. Whether you are a business buyer or seller, contact San Diego Corporate Law for a consultation to discuss your business sale options. 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.