Learn the tax implications for each type of sale. In a stock sale, the buyer acquires equity from the target company's shareholders.While an asset sale outshines a stock sale in company structure support, it loses a fair amount of points when it comes to tax implications. Asset Sale lets buyers choose specific assets and liabilities; Stock Sale doesn't. Generally, a stock sale is better for the seller and an asset sale is better for the buyer. While stock sales occur between the shareholder (the business owner) and the buyer, asset sales occur between the company itself and the buyer. An asset is ideal if you want more demand and a higher sale price, while a stock sale is ideal if you want to sell sooner and at favorable tax terms. For legal purposes, this stock sale is treated the same as an asset sale.