The two most common ways to transfer ownership of a business are a stock sale and an asset purchase. PURPOSE: To provide information required to process a Certificate of Release of Buyer (DE 2220) request pursuant to.Terms and Conditions for the upcoming tax sale will be published in the future. The next tax sale will be scheduled in 2025. The Personal Property Unit is responsible for the discovery and assessment of all taxable business property, boats, commercial and private aircraft. 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. Business Entity Filing.