卖 (mài) has a 十 (price tag) on top because you put a price tag on goods to sell them.
Think of it as a memory trick, not a history lesson: the top 十 is a price tag stuck on the goods. The base shape 买 is basically 'take in'. So the character with the tag on top is the one you sell — 卖. The one without a tag is the one you take home — 买. 卖 gives away, 买 takes home. Spot the little 十 and you know goods are leaving with money.