I've owned as sole proprietor for 11 years a small store. I am considering selling (for $200k +/-) but want to know how this will affect me tax-wise. If he pays half down and the rest over 3 years with conditions for defaults, how is this counted at tax time?

Is it capital gains? Is it interest? I mean, the truth is, it wouldn't represent a capital gain - the store has done okay for itself, but I work a full time job, also; it hasn't ever generated a lot of cash for me. I just want to have an idea of how something like this works.