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AGO Opinions with Topic: LIABILITY OF OWNER ON SUCCESSIVE CONTRACTS OF SALE
AGO 1952 No. 247 >  March 3, 1952
TAXATION - REAL ESTATE SALES TAX - LIABILITY OF OWNER ON SUCCESSIVE CONTRACTS OF SALE
TAXATION ‑- REAL ESTATE SALES TAX ‑- LIABILITY OF OWNER ON SUCCESSIVE CONTRACTS OF SALE
An owner of real property is subject to payment of the real estate sales tax upon the entry of each successive contract for the sale of the same piece of real property, each such contract constituting a "sale" of real property subject to the tax.
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