An allocation of the purchase price is an essential component to a business sale transaction. Both buyer and seller have to work together to get it done.Here is an example of what a business purchase agreement might look like. Use a Business Bill of Sale to set out the terms for the sale of a business and transfer the ownership and all assets to the buyer. We're going to be reviewing and going over the as is residential contract some of the best practices builds and clauses in here. Key facts about business asset purchase agreement (APA) and sample template for asset sale in Florida and explanations about what should go in an APA. Florida Statute, 212, governs the sales tax liability of parties involved in the sale or exchange of business assets.