Form agreement for the purchase and sale of a division or line of business of a private US corporation, drafted in favor of the seller. Download Maryland Stock Purchase Agreement template, modify and send for signing using BoloForms Signature.Asset Purchase Agreements (APAs) are essential documents for asset sales, but they're far more complex than a simple transaction. A taxable asset purchase allows the buyer to "step up," or increase, the tax basis of the acquired assets to reflect the purchase price. " The Maryland asset purchase agreement should give a description of the assets to be included in the business sale and purchase.