Other Tax Considerations
Determine if the sale of the business will result in a sales tax liability with respect to a part or all of the purchase price. (In many states, such a sale may be exempt as an "occasional sale.") If the sale will be taxable, is there a way to reshape the transaction to reduce or avoid sales tax? For example, maybe you can allocate more of the purchase price to assets not subject to sales tax, and less to assets that are. Motor vehicles are usually the only assets subject to sales tax. When Real Estate is involved, local transfer taxes may also be applicable
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