In a stock sale, the buyer acquires equity from the target company's shareholders. Learn the tax implications for each type of sale.In an asset sale, the buyer has the option to choose which assets (and liabilities) they want to acquire (or assume) directly from the business. Asset Sale lets buyers choose specific assets and liabilities; Stock Sale doesn't. While an asset sale outshines a stock sale in company structure support, it loses a fair amount of points when it comes to tax implications. While stock sales occur between the shareholder (the business owner) and the buyer, asset sales occur between the company itself and the buyer. Generally, a stock sale is better for the seller and an asset sale is better for the buyer.