Here in Arizona, square feet is measure with "heat & cool" rooms, in other words, no garages, sun rooms or unpermitted rooms. The square footage can come from the owner, county records, or appraiser. If it is a concern to be exact, you need to have it investigated during your home inspection period.
Source: http://www.zillow.com/advice-thread/Square-feet-used-in-home-listings/485277/
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