In an asset sale, the seller may face double taxation. Intangible assets may be subject to capital gains tax.There is a real disadvantage the seller in not being able to set up a new depreciable base based on the new purchase price you are paying for the business. This FindLaw article helps you make the decision to purchase an existing business's stock sale or asset sale. Advantages: Asset sales allow the buyer to pick and choose which assets and liabilities they want, potentially avoiding unwanted debts or legal issues. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. This article offers a very general overview of how understanding the taxes and terms of a business sale can help a seller discern the true value of an offer.