An asset sale is the purchase of individual assets and liabilities, whereas a stock sale is the purchase of the owner's shares of a corporation. 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. While stock sales occur between the stockholder (business owner) and the buyer, asset sales occur between the company itself and the buyer. Asset Sale lets buyers choose specific assets and liabilities; Stock Sale doesn't. The short answer is that a stock sale is better for you, the seller, while the buyer benefits from an asset sale. While stock sales occur between the shareholder (the business owner) and the buyer, asset sales occur between the company itself and the buyer. Mr. President, today the. Senate will be in a period of morning business to accommodate a number of.