Create new apple id won't accept my email address

I'm trying to create a new apple id for a business ipad. The previous managing owner will not give me his apple id password, so that I can erase all content from the ipad. So, I have tried to create a new apple id with my business email address, but no matter how many times I try it, it does not work. I have tried it in safari, in itunes on the device and on my personal computer to no bloody avail.