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. Generally, a stock sale is better for the seller and an asset sale is better for the buyer.In a stock sale, the buyer acquires equity from the target company's shareholders. In stock sales, the buyer purchases the owner's shares of the corporation. Unlike asset sales, stock sales do not require conveyances of each individual asset. Sales of capital assets and consumable supplies are retail sales. Learn the tax implications for each type of sale. Stock sales tend to attract taxes too. The tax generally applies to sales of: Longterm capital gains (assets held for over a year). Stocks and equities.