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Can Trust own the vehicle ?</div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Joshua McKarcher <josh@mckarcherlaw.com><br>
<b>Sent:</b> Wednesday, August 28, 2024 11:57 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Inherited vehicles- sales tax exemption</font>
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<div dir="ltr">Yes, and the other reason I like to have GSST concept in my head is that if/when I see an expensive titled vehicle or RV, I (hope I remember to) suggest skipping to the next generation with that gift, if there is (as usual) plenty of GSST exemption
available. Then we can prevent the “possible double-use-tax problem” if an older beneficiary is contemplated but has a “good child” who may be natural taker and who will let parent(<span id="x_ms-outlook-ios-cursor"></span>s) use/enjoy the asset as needed
without too much rigmarole. </div>
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<div dir="ltr">Joshua D. McKarcher</div>
<div dir="ltr">McKarcher Law PLLC</div>
<div dir="ltr">537 6th Street</div>
<div dir="ltr">Clarkston, WA 99403</div>
<div dir="ltr">(509) 758-3345</div>
<div dir="ltr">(509) 758-3314 (fax)</div>
<div dir="ltr">josh@mckarcherlaw.com</div>
<div dir="ltr"><a href="http://www.mckarcherlaw.com">www.mckarcherlaw.com</a></div>
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<div id="x_divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" color="#000000" style="font-size:11pt"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> on behalf of Alexis Singletary <alexis@singletarylawoffice.com><br>
<b>Sent:</b> Wednesday, August 28, 2024 11:28:41 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Inherited vehicles- sales tax exemption</font>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Aptos",sans-serif; color:#000099">Thank you all for the replies on and off list! I appreciate the feedback and analyses.</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Aptos",sans-serif; color:#000099"> </span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Aptos",sans-serif; color:#000099">It just is horrible that we have a father’s death in 2023 where RV goes to son, and then son dies in 2024 so the RV is being inherited by
<i>his</i> heir; but since son didn’t pay sales/excise tax when he got the RV from his dad’s death, that now son’s heir gets to pay the $12,000 to transfer title. (Hope that clarifies, Andrekita. 2 deaths with 2 inheritances, no lifetime gifts).</span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Aptos",sans-serif; color:#000099">Yuck. But, Josh, your GSTT below is a great way to analogize for my Heir who gets to come up with the $12,000 if he wants to keep the inherited RV. We may
sell it in the probate and give the Heir the proceeds instead. </span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Aptos",sans-serif; color:#000099">Best,</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Aptos",sans-serif; color:#000099">Alexis</span></p>
<p class="x_x_MsoNormal"><b><span style="color:#000099">__________________________</span></b></p>
<p class="x_x_MsoNormal"><b><span style="color:#000099">Alexis R. Singletary</span></b></p>
<p class="x_x_MsoNormal"><b><i><span style="color:#000099">Attorney at Law</span></i></b></p>
<p class="x_x_MsoNormal"><b><span style="color:#000099">Singletary Law Office, PLLC</span></b></p>
<p class="x_x_MsoNormal"><span style="font-size:10.0pt; font-family:"Calibri",sans-serif; color:#000099">(253) 833-8855</span></p>
<p class="x_x_MsoNormal"><span style="font-size:10.0pt; font-family:"Calibri",sans-serif; color:#000099"><a href="http://www.singletarylawoffice.com/"><span style="color:#000099">www.SingletaryLawOffice.com</span></a></span><i><span style="font-size:8.0pt; font-family:"Calibri",sans-serif; color:#000099"></span></i></p>
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<p class="x_x_MsoNormal"><b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Joshua McKarcher<br>
<b>Sent:</b> Tuesday, August 27, 2024 10:09 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Inherited vehicles- sales tax exemption</span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">Yes, Alexis, it’s a bit “wild,” but consider it a loosely and certainly imperfect analogous “generation skipping transfer tax”
</span><span style="font-size:11.0pt; font-family:"Segoe UI Emoji",sans-serif">😉</span><span style="font-size:11.0pt; font-family:"Calibri",sans-serif"> on the second inheritance without an intervening sales/use tax payment.</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif"> </span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">As a lifelong Washington kid, when I encountered this rule the first time, I rationalized it by figuring (1) we have no income tax or (for the most part) lifetime gift
tax, (2) titled vehicles are easy to monitor, value, and tax, (3) excise, use, and sales taxes are rigorously enforced in lieu of income tax, (4) each gift/inheritance of a titled vehicle is “robbing” the state of a sales- or use-taxed purchase of a vehicle,
and so (5) it’s easy to justify (and implement mechanically) a policy by which we all get only “one tax-free transfer” of a titled vehicle ordinarily subject to sales/use tax upon transfer.
</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif"> </span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">Not that any of that helps you or your client in any way at all, except to try to understand “why” legislators might choose that option. Best, Josh
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">Joshua D. McKarcher</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">McKarcher Law PLLC</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">537 6th Street</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">Clarkston, WA 99403</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">(509) 758-3345</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">(509) 758-3314 (fax)</span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif"><a href="mailto:josh@mckarcherlaw.com"><span style="color:#0086F0">josh@mckarcherlaw.com</span></a></span></p>
<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Calibri",sans-serif"><a href="http://www.mckarcherlaw.com/"><span style="color:#0086F0">www.mckarcherlaw.com</span></a></span></p>
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<p class="x_x_MsoNormal"><b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Andrekita Silva<br>
<b>Sent:</b> Tuesday, August 27, 2024 12:04 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Inherited vehicles- sales tax exemption</span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Law Office of F. Andrekita Silva
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">_____________________________________________________________________________________</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">August 26, 2024</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Alexis,</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">I ordinarily have the PR transfer the title directly to the beneficiary. Since it is inherited, they do not pay sales tax.</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">If the beneficiary then tries to transfer it to a different beneficiary, then it is true, that second transfer will trigger sales tax.</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">A vehicle can only be gifted and/ or inherited ONCE. For purposes of Dept. of License, they do not distinguish between receiving a GIFT or receiving an INHERITANCE.</span><span style="font-size:11.0pt; font-family:"Courier New""></span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Arial",sans-serif">If you do this twice in a row, the second transfer incurs a sales tax.</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">So, its not clear what you mean when you say that the RV was transferred to his son in 2023.</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Do you mean the PR transferred the title into son's name?</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">If PR transferred the title into son's name in 2023, what is it that son is trying to do now?</span><span style="font-size:11.0pt; font-family:"Courier New""></span></p>
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<p class="x_x_MsoNormal"><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Again, if son is trying to transfer title to a different beneficiary, that second transfer incurs an assessment of taxes.</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
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</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Andrekita Silva
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Law Office of F. Andrekita Silva
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">1325 Fourth Avenue, Suite 940
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Seattle, Washington 98101-2509
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">206-224-8288
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif"><a href="mailto:ak@seattle-silvalaw.com">ak@seattle-silvalaw.com</a></span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">On 2024-08-26 22:09, Alexis Singletary wrote:</span><span style="font-size:11.0pt; font-family:"Courier New"">
</span></p>
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<p class="x_x_MsoNormal" style="margin-right:0in; margin-bottom:5.0pt; margin-left:6.0pt">
<span style="font-size:11.0pt; font-family:"Arial",sans-serif">I have a Decedent who passed in 2024 but had inherited an RV from his</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">dad in 2023 - transfer all fine to son in 2023. No sales tax due since</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">inherited. Now, Decedent’s heir ready to put the RV into his name</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">and Dept of Licensing wants about $12,000 in sales tax “because you</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">cannot transfer a vehicle without sales tax two times in a row.”
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">I guess I have never experienced this in any probate and cannot seem</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">to put my hand on the cite.
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Thank you! </span>
<span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Best, </span>
<span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Alexis </span>
<span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">__________________________
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Alexis R. Singletary
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">_Attorney at Law_
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">Singletary Law Office, PLLC
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif">(253) 833-8855
</span><span style="font-size:11.0pt; font-family:"Courier New""><br>
<br>
</span><span style="font-size:11.0pt; font-family:"Arial",sans-serif"><a href="http://www.SingletaryLawOffice.com" target="_blank">www.SingletaryLawOffice.com</a></span><span style="font-size:11.0pt; font-family:"Courier New""></span></p>
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