Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1951 NO. 100 >

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.