Final answer:
The section of a listing agreement that states tax exemptions is usually found in the section on financial terms or costs.
Step-by-step explanation:
The section of a listing agreement that states tax exemptions is typically included in the section on financial terms or costs. This section may be titled 'Taxes' or 'Tax Exemptions' and will usually specify which party is responsible for paying certain taxes. For example, it may state that the seller is responsible for paying property taxes up until the closing date, while the buyer is responsible for taxes incurred after the closing date. It might also mention any specific tax exemptions that apply to the property or transaction, such as the seller being exempt from paying capital gains tax if they meet certain criteria.