We'll guide you through the process and essential steps for selling your small business in North Carolina. In an asset sale, the new owner purchases the business's physical assets.The seller retains all rights to the legal entity. To obtain a sales and use tax account number you must register online using the online business registration portal or submit a completed Form NC-BR. Services specifically exempted from sales and use tax are identified in GS § 105-164.13. Below are weblinks to information regarding direct pay permits. By listing the correct Age (Yr Acquired) and Historical Original Cost, our office is able to use the North Carolina.