The drawbacks for a seller mainly center around taxes. In an asset sale, the seller may face double taxation.Intangible assets may be subject to capital gains tax. Let's weigh down the pros and cons of sticking your business sale with assets. Pros. Within IRS guidelines, asset sales allow buyers to "step-up" the company's depreciable basis in its assets. This FindLaw article helps you make the decision to purchase an existing business's stock sale or asset sale. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. For the same reason there may be a tax advantage to the buyer will be a disadvantage to the seller in a asset sale. Asset purchasers also experience numerous tax advantages and more flexibility than other types of business sales.