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<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>It is a casual sale. WAC 458-20-106</DIV>
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style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
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<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=sgay@sbglaw-wa.com
href="mailto:sgay@sbglaw-wa.com">Sandra Bates Gay</A> </DIV>
<DIV><B>Sent:</B> Wednesday, August 05, 2015 4:27 PM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</A>
</DIV>
<DIV><B>Subject:</B> [WSBAPT] PR 's Estate Sales Exemption from Sales
Tax</DIV></DIV></DIV>
<DIV> </DIV></DIV>
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style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
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<P class=MsoNormal><FONT size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif'>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?<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face="Lucida Handwriting"><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Lucida Handwriting"; COLOR: #1f497d'>Sandi
Gay<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>SANDRA
BATES GAY, P.S.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>Attorney
at Law<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>23515
NE Novelty Hill Rd.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>Suite
B211-397<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>Redmond,
WA 98053-1996<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>Phone:
(425) 637-3040<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>Fax:
(425) 952-0156<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>E-mail:
<A href="mailto:sgay@sbglaw-wa.com"><FONT color=#0563c1><SPAN
style="COLOR: #0563c1">sgay@sbglaw-wa.com</SPAN></FONT></A><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Arial><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=1 face=Arial><SPAN
style='FONT-SIZE: 8pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>NOTE:
</SPAN></FONT><FONT size=1 face=Arial><SPAN
style='FONT-SIZE: 8pt; FONT-FAMILY: "Arial",sans-serif'>Our office has moved to
a new location. Please note our permanent change in address and update
your records accordingly. Mail will not be forwarded from my prior address
after February 17, 2015.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=1 face=Arial><SPAN
style='FONT-SIZE: 8pt; FONT-FAMILY: "Arial",sans-serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=1 face=Arial><SPAN
style='FONT-SIZE: 8pt; FONT-FAMILY: "Arial",sans-serif; COLOR: #1f497d'>Also
Note: This office does not accept service of pleadings or process service
by e-mail or fax except with the express prior permission of the intended
recipient. The information contained in this e-mail, including
attachments, is covered by the Electronic Communication Privacy Act, 18 USC Sec.
2510-2521; is confidential; and may also be subject to the attorney-client
privilege. The information is intended only for the use of the individual
or entity to whom it is addressed. If you are not the intended recipient,
or an employee or agent responsible for delivering the transmitted document(s)
to the intended recipient, you are hereby notifed that any use, dissimilation,
distribution or copying of the communication is strictly
prohibited.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P></DIV>
<P>
<HR>
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