Because the property is personal use when sold, any loss from the sale cannot be claimed for PA personal income tax purposes. The purchaser wanted to start its due diligence immediately, without hav- ing to wait until the details of a purchase agreement were ironed out.The Standard Agreement for the Sale of Vacant Land (Form ASVL) is the contract for the sale of unimproved real estate containing commonly used clauses. The Pennsylvania Real Estate Seller Disclosure form serves as a detailed agreement between buyer and seller specifically geared toward the sale of vacant lands. Click on "Forms and Publications" then click on "Forms for Individuals", then click on "Realty Transfer Tax Forms". Realty Transfer Tax is due when you present the sale document for recording. Purchase and Sale Agreement. A purchase and sale agreement is a contract between a buyer and seller for transacting a property in exchange for a specific price. Click on "Forms and Publications" then click on "Forms for Individuals", then click on "Realty Transfer Tax Forms". You'll find all kinds of important tax information included in the closing statement.