Will health-care legislation passed this year impose a sales tax on all real estate sales? Yes, but the tax will not affect everyone. The Health Care and Education Reconciliation Act of 2010, which takes effect Jan. 1, 2013, will impose a 3.8 percent tax on profits from the sale of real estate. However, those earning less than $200,000 will not be expected to contribute. The money received through the tax will be allocated to the Medicare Trust Fund, which is part of the Social Security system.