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AGO Opinions with Topic: SALES BY COUNTY OF TAX-TITLE LAND
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.
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