Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. Both types of sales have advantages and disadvantages.In stock sales, buyers purchase the shareholders' stock and direct ownership in the business entity. Asset Sale Advantages. 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. The drawbacks for a seller mainly center around taxes. Governmental funds only report the disposal of capital assets to the extent proceeds are received from the sale.