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AGO Opinions with Topic: IMPROVEMENTS, APPLICATION OF REAL ESTATE SALES TAX
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.
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