<html><head><meta http-equiv="Content-Type" content="text/html charset=utf-8"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class="">WAC 458-20-106, otherwise known as “Rule 106.<div class=""><br class=""><div><blockquote type="cite" class=""><div class="">On Aug 5, 2015, at 16:27, Sandra Bates Gay <<a href="mailto:sgay@SBGLAW-WA.COM" class="">sgay@SBGLAW-WA.COM</a>> wrote:</div><br class="Apple-interchange-newline"><div class=""><div class="WordSection1" style="page: WordSection1; font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;"><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif;" class="">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 class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif;" class=""> </span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif;" class=""> </span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Lucida Handwriting" class=""><span style="font-size: 11pt; font-family: 'Lucida Handwriting'; color: rgb(31, 73, 125);" class="">Sandi Gay<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">SANDRA BATES GAY, P.S.<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">Attorney at Law<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">23515 NE Novelty Hill Rd.<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">Suite B211-397<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">Redmond, WA 98053-1996<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">Phone: (425) 637-3040<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">Fax: (425) 952-0156<o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">E-mail: <span class="Apple-converted-space"> </span><a href="mailto:sgay@sbglaw-wa.com" style="color: rgb(149, 79, 114); text-decoration: underline;" class=""><font color="#0563c1" class=""><span style="color: rgb(5, 99, 193);" class="">sgay@sbglaw-wa.com</span></font></a><o:p class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" color="#1f497d" face="Arial" class=""><span style="font-size: 11pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class=""> </span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="1" color="#1f497d" face="Arial" class=""><span style="font-size: 8pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">NOTE: <span class="Apple-converted-space"> </span></span></font><font size="1" face="Arial" class=""><span style="font-size: 8pt; font-family: Arial, sans-serif;" class="">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 class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="1" face="Arial" class=""><span style="font-size: 8pt; font-family: Arial, sans-serif;" class=""> </span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="1" color="#1f497d" face="Arial" class=""><span style="font-size: 8pt; font-family: Arial, sans-serif; color: rgb(31, 73, 125);" class="">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 class=""></o:p></span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" face="Calibri" class=""><span style="font-size: 11pt;" class=""> </span></font></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><font size="2" face="Calibri" class=""><span style="font-size: 11pt;" class=""> </span></font></div></div><span style="font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; float: none; display: inline !important;" class="">_______________________________________________</span><br style="font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class=""><span style="font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; float: none; display: inline !important;" class="">WSBAPT mailing list</span><br style="font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class=""><a href="mailto:WSBAPT@lists.wsbarppt.com" style="color: rgb(149, 79, 114); text-decoration: underline; font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="">WSBAPT@lists.wsbarppt.com</a><br style="font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class=""><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" style="color: rgb(149, 79, 114); text-decoration: underline; font-family: Helvetica; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></div></blockquote></div><br class=""></div></body></html>