The sale of a restaurant requires you to determine whether the assets of the business are being sold or the business itself, such as a corporation or LLC. This stage includes the presentation of the necessary documentation to complete the deal.The paperwork will likely begin with the Asset Purchase Agreement. This Asset Purchase Agreement (this "Agreement") is made as of October 30, 2020 (the. 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. 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.