AGO Opinion Topics: RECITALS CONSIDERATION DEED AFFECTING APPLICABILITY 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.