---
title: "Record whether the contract says the price includes a tax"
url: "https://ailawframework.com/practice/residential-conveyancing-and-property/check-whether-the-price-includes-gst-and-whether-a-going-concern-retenti/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A9-OB20261022-14-US"
practice_area: "Residential Conveyancing & Property"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Record whether the contract says the price includes a tax

> Record the price and quote any clause that says the price includes or excludes a tax, or that mentions a retention. Do not apply a goods-and-services tax and do not compute a retention.

Canonical page: https://ailawframework.com/practice/residential-conveyancing-and-property/check-whether-the-price-includes-gst-and-whether-a-going-concern-retenti/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Residential Conveyancing & Property](https://ailawframework.com/practice/residential-conveyancing-and-property.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Record the price and quote any clause that says the price includes or excludes a tax, or that mentions a retention. Do not apply a goods-and-services tax and do not compute a retention. |
| What the lawyer must review | You decide the tax. No goods-and-services tax, and no going-concern rule, was opened. Section 1445 withholds on a disposition of a United States real property interest by a foreign person. It is not a clause about whether the price includes a tax, and it is not a retention between the parties. Model Rule 1.4(b) is the explanation. A percentage that is not in the contract is not applied. You open the tax statute before you advise. |
| Written for | United States |
| Applies to | [Check whether the price includes GST and whether a going-concern retention applies](https://ailawframework.com/practice/residential-conveyancing-and-property/check-whether-the-price-includes-gst-and-whether-a-going-concern-retenti.md) |

## Checking plan

- What the AI does: Record the price and quote any clause that says the price includes or excludes a tax, or that mentions a retention. Do not apply a goods-and-services tax and do not compute a retention.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not rename § 1445 as a tax included in the price.
- A retention figure is copied only if the contract states it.

## Sources

- [26 U.S.C. § 1445 (withholding on dispositions of United States real property interests)](https://www.law.cornell.edu/uscode/text/26/1445) (checked 2026-10-22)
- [ABA Model Rule 1.4, Communications](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_4_communications/) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*