DEAR BENNY: You recently wrote about the new 3.8 percent tax that can be imposed on home sales. You indicated it would not impact most homeowners who are selling their homes. However, you failed to mention that this tax apparently will be affixed to any and all sales that are not sales of primary residences occupied by the owners for two of the preceding five years. Can you explain? --Larry DEAR LARRY: That's not exactly true. The tax is based on income and profit, and even if you have not lived in your house for a long time, you still may not have to pay this tax. Rumors are flying all over the country, claiming that the health reform legislation Congress recently enacted includes a sales tax on all real estate sales. While there is a tax, it does not apply to everyone. The Heal...