[WSBAPT] PR 's Estate Sales Exemption from Sales Tax

[Robert G. Condie]

WAC 458-20-106, otherwise known as “Rule 106.

> On Aug 5, 2015, at 16:27, Sandra Bates Gay <sgay at SBGLAW-WA.COM> wrote:
> 
> Sometimes the simple questions can drive you crazy.  I have been asked for the statutory citation exemption sale of estate personal property items by the PR who is not otherwise engaged in the sale of (retail) goods (not a consignee or auctioneer retained to conduct sales) – and other than the definition of “retailer,” I cannot locate the proper statutory reference that permits the PR to sell (jewelry, furniture, etc.) without collecting sales tax.  Can anyone provide the exemption reference?
>  
>  
> Sandi Gay
> SANDRA BATES GAY, P.S.
> Attorney at Law
> 23515 NE Novelty Hill Rd.
> Suite B211-397
> Redmond, WA  98053-1996
> Phone:             (425) 637-3040
> Fax:                 (425) 952-0156
> E-mail:             sgay at sbglaw-wa.com <mailto:sgay at sbglaw-wa.com>
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