Identify the parties involved in the transaction. 2. A purchaser of the assets of a business will be liable for any unpaid sales tax of the seller, as well as any accrued interest and penalties related thereto.This Purchase and Sale Agreement ("Agreement") is made and entered into between DMark. A Business Purchase Agreement is a contract that transfers a business entity from its owner to a new buyer. ARTICULATION AGREEMENT (the "Agreement") is entered into on this 9th day of May, 2023 (the "Effective. They can also be a part of an estate plan for older owners or founders of a company.