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AGO Opinions with Topic: REAL ESTATE SALES TAX
AGO 1963 No. 18 >  April 17, 1963
TAXATION - REAL ESTATE SALES TAX - DISSOLUTION OF GENERAL PARTNERSHIP - RIGHTS FIXED BY STATUTE AND NOT AGREEMENT - TRANSFER OF REALTY TO PARTIES
TAXATION ‑- REAL ESTATE SALES TAX ‑- DISSOLUTION OF GENERAL PARTNERSHIP ‑- RIGHTS FIXED BY STATUTE AND NOT AGREEMENT ‑- TRANSFER OF REALTY TO PARTIES Where the rights of partners of a general partnership are only those fixed by statute rather than by agreement, the transfer of realty to the partners upon dissolution of the partnership is not subject to the real estate sales tax except in limited cases
AGO 1955 No. 151 >  October 26, 1955
TAXATION - REAL ESTATE SALES TAX - APPLICATION TO EASEMENTS FOR PIPELINES - RIGHT OF WAYS
TAXATION ‑- REAL ESTATE SALES TAX ‑- APPLICATION TO EASEMENTS FOR PIPELINES ‑- RIGHT OF WAYS Excise tax on real estate sales applies to easements for pipelines over lands described in contract granted to pipeline corporation for consideration determined by length and number of pipelines.
AGO 1955 No. 141 >  September 29, 1955
REAL ESTATE SALES TAX - EXCLUSIONS FROM SALES - MORTGAGES - CONTRACTS OF SALE - ASSUMPTION OF BALANCE - MEASURE OF TAX WHEN CONSIDERATION PASSES
REAL ESTATE SALES TAX -- EXCLUSIONS FROM SALES -- MORTGAGES -- CONTRACTS OF SALE -- ASSUMPTION OF BALANCE -- MEASURE OF TAX WHEN CONSIDERATION PASSES Chapter 132, Laws of 1955, amending RCW 28.45.010, excludes from the term "sale" those transactions where the "deed in lieu of foreclosure of a mortgage" and the assumption by the grantee of the balance owing on an obligation which is secured by a mortgage is to a third person rather than the original parties. When consideration has been passed, the tax applies to the selling price which includes the other consideration and the balance owing on the obligation secured by a mortgage on the balance owing on the contract of sale.
AGO 1953 No. 34 >  May 6, 1953
REAL ESTATE SALES TAX - RECITALS OF CONSIDERATION IN DEED AS AFFECTING APPLICABILITY OF TAX
REAL ESTATE SALES TAX: RECITALS OF CONSIDERATION IN DEED AS AFFECTING APPLICABILITY OF TAX. Recitals as to consideration contained in deed are not controlling on question whether or not Real Estate Sales Tax applies.  ("for one dollar & other valuable consideration;" "for one dollar and love and affection") Whether sale has occurred within meaning of RCW 28.45.010 is question of fact.  Seller's affidavit is much better evidence than recital of deed on this question.
AGO 1953 No. 124 >  August 28, 1953
REAL ESTATE SALES TAX - BANKRUPTCY - TRUSTEES IN BANKRUPTCY
REAL ESTATE SALES TAX ‑- BANKRUPTCY ‑- TRUSTEES IN BANKRUPTCY A conveyance of real property by a trustee in bankruptcy is taxable under the real estate sales tax statutes when made by a trustee conducting the business of the bankrupt.  However, such a conveyance is not taxable when made by a trustee authorized only to liquidate the bankrupt's estate, in which case the lien provided by RCW 28.45.070 does not attach.
AGO 1953 No. 490 >  March 5, 1953
REAL ESTATE SALES TAX - CORPORATIONS - EXCHANGE OF LAND FOR CAPITAL STOCK
REAL ESTATE SALES TAX ‑- CORPORATIONS ‑- EXCHANGE OF LAND FOR CAPITAL STOCK. The county real estate sales tax applies to the transfer of real property by a corporation to a stockholder in exchange for his stock whether or not the stock is cancelled and capital reduced.
AGO 1953 No. 116 >  August 19, 1953
REAL ESTATE SALES TAX - TRANSFER OF CORPORATE REAL PROPERTY TO SHAREHOLDERS PURSUANT TO VOLUNTARY DISSOLUTION OF CORPORATION
REAL ESTATE SALES TAX -- TRANSFER OF CORPORATE REAL PROPERTY TO SHAREHOLDERS PURSUANT TO VOLUNTARY DISSOLUTION OF CORPORATION Transfers of corporate real property to shareholders pursuant to voluntary dissolution proceedings are subject to real estate sales tax.  Opinion to Prosecuting Attorney, King County, August 10, 1951, No. 51-53-101; overruled.
AGO 1953 No. 116 >  August 19, 1953
REAL ESTATE SALES TAX - TRANSFER OF CORPORATE REAL PROPERTY TO SHAREHOLDERS PURSUANT TO VOLUNTARY DISSOLUTION OF CORPORATION
REAL ESTATE SALES TAX -- TRANSFER OF CORPORATE REAL PROPERTY TO SHAREHOLDERS PURSUANT TO VOLUNTARY DISSOLUTION OF CORPORATION(1) Transfers of corporate real property to shareholders pursuant to voluntary dissolution proceedings are subject to real estate sales tax.  Opinion to Prosecuting Attorney, King County, August 10, 1951, No. 51-53-101; overruled.
AGO 1952 No. 437 >  December 12, 1952
COUNTIES - REAL ESTATE SALES TAX - IMPROVEMENTS, APPLICATION OF REAL ESTATE SALES TAX
COUNTIES ‑- REAL ESTATE SALES TAX ‑- IMPROVEMENTS, APPLICATION OF REAL ESTATE SALES TAX The real estate sales tax applies to the entire selling price of land without deduction for improvements retained by the seller except as that reduces the total price.
AGO 1952 No. 438 >  December 15, 1952
COUNTIES - REAL ESTATE SALES TAX - PRIORITY OF LIENS - PRIORITY OF LIEN OVER PREVIOUS MORTGAGE
COUNTIES ‑- REAL ESTATE SALES TAX ‑- PRIORITY OF LIENS‑-PRIORITY OF LIEN OVER PREVIOUS MORTGAGE A previously executed and separate mortgage has priority over the lien of the real estate excise tax imposed upon a subsequent sale to another than the mortgagee.
AGO 1952 No. 447 >  December 22, 1952
COUNTIES - REAL ESTATE SALES TAX - FORECLOSURE ACTIONS - FORFEITURE ACTIONS - VENDEE'S INTEREST TRANSFERRED BACK TO VENDOR - ASHFORD V. REESE DOCTRINE
COUNTIES ‑- REAL ESTATE SALES TAX ‑- FORECLOSURE ACTIONS ‑- FORFEITURE ACTIONS ‑- VENDEE'S INTEREST TRANSFERRED BACK TO VENDOR ‑- ASHFORD v. REESE DOCTRINE The county real estate sales tax is imposed upon the transfer back of the vendee's interest in a breached contract to purchase real property unless the transfer is by court action to forfeit (not foreclose) based upon a proper forfeiture clause in the contract.
AGO 1952 No. 289 >  April 22, 1952
PARTNERSHIPS, DISSOLUTION - REAL ESTATE SALES TAX
PARTNERSHIPS, DISSOLUTION ‑- REAL ESTATE SALES TAX

The inter-transfer of the general partners' interests in the real property of the partnership, pursuant to dissolution, is subject to the county real estate sales tax on the value of the interest transferred.

AGO 1952 No. 357 >  July 22, 1952
COUNTIES - REAL ESTATE SALES TAX - TAXABLE SELLING PRICE - LIFE INSURANCE EXPECTANCY TABLES
COUNTIES ‑- REAL ESTATE SALES TAX ‑- TAXABLE SELLING PRICE ‑- LIFE INSURANCE EXPECTANCY TABLES The determination of selling price for real estate sales tax purposes, where actual price is not ascertained at time of sale, is a discretionary problem for the county commissioners.
AGO 1952 No. 313 >  May 22, 1952
REAL ESTATE SALES TAX - PARTNERSHIPS, TRANSFERS TO CORPORATION
REAL ESTATE SALES TAX ‑- PARTNERSHIPS, TRANSFERS TO CORPORATION The real estate sales tax applies to the transfer of land from the members of a dissolving partnership to a corporation in return for capital stock.
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.
AGO 1952 No. 249 >  March 6, 1952
TAXATION - REAL ESTATE SALES TAX - "SELLING PRICE" FOR TRANSFER OF PROPERTY IN LIEU OF CONDEMNATION PROCEEDINGS
TAXATION ‑- REAL ESTATE SALES TAX ‑- 'SELLING PRICE' FOR TRANSFER OF PROPERTY IN LIEU OF CONDEMNATION PROCEEDINGS
Where the United States Government purchases from a private owner a portion of his tract of real property in lieu of appropriating the portion in condemnation proceedings, and pays to the owner a certain amount therefor arrived at by adding an amount determined as the value of the land taken and another amount as the "severance damage" to the remainder of the tract not purchased, severance damage should be included in the measure of real estate sales tax.
AGO 1952 No. 251 >  March 5, 1952
MORTGAGES - REAL ESTATE SALES TAX
MORTGAGES ‑- REAL ESTATE SALES TAX
The real estate sales tax is measured by the full amount of the contract price for land without deduction for the mortgage debt, even though the buyer is already personally liable on such debt.
AGO 1952 No. 256 >  March 10, 1952
REAL ESTATE SALES TAX - SALES AT EXECUTION, TAXABILITY MORTGAGE FORECLOSURES, TAXABILITY
REAL ESTATE SALES TAX ‑- SALES AT EXECUTION, TAXABILITY MORTGAGE FORECLOSURES, TAXABILITY
The real estate sales tax on an execution sale pursuant to a mortgage foreclosure is due when the redemption period expires and the sheriff's deed issues.
AGO 1951 No. 77 >  June 22, 1951
TAXATION - REAL ESTATE SALES TAX - AFFIDAVIT OF SELLER
TAXATION ‑- REAL ESTATE SALES TAX ‑- AFFIDAVIT OF SELLER An affidavit concerning a sale of real property (for the purpose of the Real Estate Sales Tax) subscribed and sworn to by the attorney to other authorized agent of a seller of real estate would not comply with a county ordinance which provides that such affidavit must be "subscribed and sworn to by the seller."
AGO 1951 No. 88 >  July 12, 1951
TAXATION - REAL ESTATE SALES TAX - SALES BY COUNTY OF TAX-TITLE LAND
TAXATION ‑- REAL ESTATE SALES TAX ‑- SALES BY COUNTY OF TAX-TITLE LAND The real estate sales tax is applicable to the sale by a county of tax-title lands, and is the obligation of the county, as the seller.  The tax should be deducted from the proceeds of the sale prior to the distribution of such proceeds to the various taxing districts entitled thereto.
AGO 1951 No. 90 >  July 23, 1951
TAXATION - REAL ESTATE SALES TAX - EARNEST MONEY RECEIPTS AS CONTRACTS TO CONVEY REAL PROPERTY
TAXATION ‑- REAL ESTATE SALES TAX ‑- EARNEST MONEY RECEIPTS AS CONTRACTS TO CONVEY REAL PROPERTY

(1) The question of whether an "earnest money receipt" constitutes a contract to sell real property depends upon the nature of each particular writing.The inquiry should be directed to whether the owner of the real property has effectively bound himself by that instrument to convey the property to the prospective purchaser.(2) If an earnest money receipt amounts to such a contract, a transfer of an interest in real property subsequent to the effective date of the Real Estate Sales Tax in compliance with an agreement entered prior thereto would be exempt from such tax.(3) Where an earnest money agreement entered subsequent to the effective date of the tax constituted a contract to convey an interest in real property, the Real Estate Sales Tax would be due as a result of the entry into such agreement, a contract to convey being a taxable "sale" as defined in the ordinance.

AGO 1951 No. 98 >  July 30, 1951
TAXATION - REAL ESTATE SALES TAX - EXCHANGE OF DEEDS BY TENANTS IN COMMON
TAXATION ‑- REAL ESTATE SALES TAX ‑- EXCHANGE OF DEEDS BY TENANTS IN COMMON

1. Deeds by which tenants in common partition the land in accordance with their respective undivided interests are transactions subject to the Real Estate Sales Tax.2. Deeds by which heirs to an undivided interest in real property partition the same in accordance with such undivided interest for the purpose of having such division embodied in a decree of distribution constitute transactions subject to the Real Estate Sales Tax.

AGO 1951 No. 99 >  August 3, 1951
TAXATION - REAL ESTATE SALES TAX - ASSIGNMENT OF PURCHASER'S INTEREST IN CONTRACT TO CONVEY - "SELLING PRICE"
TAXATION ‑- REAL ESTATE SALES TAX ‑- ASSIGNMENT OF PURCHASER'S INTEREST IN CONTRACT TO CONVEY ‑- 'SELLING PRICE' Where a purchaser under a contract to purchase real property assigns his interest in said contract to another who assumes the original contractual obligation for payment of the unpaid balance, the measure of the Real Estate Sales Tax is the sum of the consideration paid or contracted to be paid to the assignee for said assignment plus the unpaid principal balance due on.
AGO 1951 No. 100 >  August 3, 1951
TAXATION - REAL ESTATE SALES TAX - OPTIONS TO PURCHASE ENTERED PRIOR TO TAX
TAXATION ‑- REAL ESTATE SALES TAX ‑- OPTIONS TO PURCHASE ENTERED PRIOR TO TAX An option to purchase real estate does not amount to a contract to convey land.  In consequence, a conveyance of real property after the effective date of the ordinance imposing the Real Estate Sales Tax is subject to that tax, not being entitled to the exemption granted to transfers in compliance with contracts to convey entered prior to the effective date of such ordinance.
AGO 1951 No. 101 >  August 10, 1951
TAXATION - REAL ESTATE SALES TAX - TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS
TAXATION ‑- REAL ESTATE SALES TAX ‑- TRANSFER OF REAL PROPERTY INTEREST OF CORPORATION TO SHAREHOLDERS IN VOLUNTARY DISSOLUTION PROCEEDINGS A transfer of real property or an interest therein, by a corporation to its shareholders as surplus assets in voluntary dissolution proceedings is not subject to the Real Estate Sales Tax.
AGO 1951 No. 059 >  May 29, 1951
TAXATION - REAL ESTATE SALES TAX - SALES IN LIEU OF CONDEMNATION
TAXATION ‑- REAL ESTATE SALES TAX ‑- SALES IN LIEU OF CONDEMNATION
A sale of real property or an easement for a valuable consideration, even when the sale is made and the price agreed upon under the pressure of condemnation proceedings as the alternative, is subject to the real estate sales tax imposed by the model ordinance enacted by most counties, as authorized by chapter 11, Laws of 1951, Ex. Sess.
AGO 1953 No. 158 >  October 29, 1953
TAXATION - REAL ESTATE SALES TAX - PROPERTY SETTLEMENTS BETWEEN HUSBAND AND WIFE
TAXATION ‑- REAL ESTATE SALES TAX ‑- PROPERTY SETTLEMENTS BETWEEN HUSBAND AND WIFE
Property settlements between husband and wife incident to adjustment of the marital relationship by divorce or separation are not "sales" within the meaning of RCW 28.45.010.
AGO 1953 No. 6 >  April 14, 1953
REAL ESTATE SALES TAX - APPLICATION TO FEDERAL INSTRUMENTALITIES - RECORDATION - APPLICATION TO ASSIGNMENT OF VENDEE'S INTEREST - SHERIFF'S SALE - EXECUTION SALES
FEDERAL INSTRUMENTALITIES, CONSTITUTIONAL EXEMPTIONS FROM REAL ESTATE SALES TAX.

The real estate sales tax applies to the assignment of a vendee's interest at an execution sale.  The tax becomes due upon the transaction becoming executed by expiration of the redemption period and issuance of the sheriff's deed.

AGO 1955 No. 95 >  June 8, 1955
TAXATION - REAL ESTATE SALES TAX - MORTGAGES - ASSUMPTION OF BALANCE
TAXATION--REAL ESTATE SALES TAX--MORTGAGES--ASSUMPTION OF BALANCE Chapter 132, Laws of 1955 excludes from the definition of the term “sale” under RCW 28.45.010 a transaction in which a grantee assumes the balance owing on an obligation which is secured by a mortgage and no other consideration passes between the grantee and the grantor.
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