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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. While there are many considerations when negotiating the type of transaction, tax implications and potential liabilities are the primary concerns.
transaction as an asset purchase is whether sales tax is due on any of the assets that are being purchased. In most states, sales of intangible assets (such as goodwill, intellectual property, trademarks, and so on) are not subject to sales tax. However, all sales of tangible personal property are typically