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. In a stock sale, the buyer acquires equity from the target company's shareholders.An asset sale gives the buyer a clean slate even if they continue using the old company's name. An asset sale otherwise known as an asset deal or asset purchase is a special type of business sale that only deals with assets and liabilities. Asset Sale lets buyers choose specific assets and liabilities; Stock Sale doesn't. Learn the tax implications for each type of sale. A stock sale is when the owner sells off stock shares. In Pima County, most residential properties are valued on an annual basis using the market approach.