Every business sale contract can be negotiated, but assets that are usually included in the purchase price include furniture, fixtures, equipment, and vehicles. An internal sale must occur when transferring an asset.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. Consult the table in the following section for a list of specific assets typically categorized as real or personal property. A capital gain is the difference between what you paid for an asset and the sales price. The Arizona transaction privilege tax (TPT) is actually a tax on a vendor for the privilege of doing business in the state. Our Phoenix divorce lawyers discuss the role of business valuation in Arizona divorces and the options for distributing or allocating business assets.