Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1951 NO. 99 > Aug 3 1951

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.