Learn the tax implications for each type of sale. In a stock sale, the buyer acquires equity from the target company's shareholders.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. An asset sale transaction involves the sale of some or all of the assets used in a business from a selling company to a buyer. An asset is ideal if you want more demand and a higher sale price, while a stock sale is ideal if you want to sell sooner and at favorable tax terms. With an asset sale, the buyer is buying the assets of the business. These assets will be identified in the purchase and sale agreement.