Taxes can be a major factor in the sale of a business. How the deal is structured can make a big difference in taxes due at closing and the actual amount going to the seller. Sometimes, the taxes owed can be surprising, so business owners must consult with their accountant, a tax CPA or a tax attorney as part of the early exit planning to get a good idea of what the taxes might be. Then the best way a deal should be structured should be determined or other steps that might be taken to lessen the impact of taxes.