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<div class="pre" style="margin: 0; padding: 0; font-family: monospace"><span style="font-family: arial, helvetica, sans-serif;">Law Office of F. Andrekita Silva </span><br /><span style="font-family: arial, helvetica, sans-serif;">_____________________________________________________________________________________</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">August 28, 2024</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Alexis,</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">YES!! That clarifies it for me. What a shame and how sad!!</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">If I have a scenario like Joshua suggested, I am definitely going to think of a generation skipping recommendation. Thanks Joshua!</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Andrekita Silva </span><br /><span style="font-family: arial, helvetica, sans-serif;">Law Office of F. Andrekita Silva </span><br /><span style="font-family: arial, helvetica, sans-serif;">1325 Fourth Avenue, Suite 940 </span><br /><span style="font-family: arial, helvetica, sans-serif;">Seattle, Washington 98101-2509 </span><br /><span style="font-family: arial, helvetica, sans-serif;">206-224-8288 </span><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="mailto:ak@seattle-silvalaw.com">ak@seattle-silvalaw.com</a></span><br /><br /><br /><br /><span style="font-family: arial, helvetica, sans-serif;">On 2024-08-28 11:28, Alexis Singletary wrote:</span>
<blockquote type="cite" style="padding: 0 0.4em; border-left: #1010ff 2px solid; margin: 0"><span style="font-family: arial, helvetica, sans-serif;">Thank you all for the replies on and off list! I appreciate the</span><br /><span style="font-family: arial, helvetica, sans-serif;">feedback and analyses. </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">It just is horrible that we have a father’s death in 2023 where RV</span><br /><span style="font-family: arial, helvetica, sans-serif;">goes to son, and then son dies in 2024 so the RV is being inherited by</span><br /><span style="font-family: arial, helvetica, sans-serif;">_his_ heir; but since son didn’t pay sales/excise tax when he got</span><br /><span style="font-family: arial, helvetica, sans-serif;">the RV from his dad’s death, that now son’s heir gets to pay the</span><br /><span style="font-family: arial, helvetica, sans-serif;">$12,000 to transfer title. (Hope that clarifies, Andrekita. 2 deaths</span><br /><span style="font-family: arial, helvetica, sans-serif;">with 2 inheritances, no lifetime gifts). </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Yuck. But, Josh, your GSTT below is a great way to analogize for my</span><br /><span style="font-family: arial, helvetica, sans-serif;">Heir who gets to come up with the $12,000 if he wants to keep the</span><br /><span style="font-family: arial, helvetica, sans-serif;">inherited RV. We may sell it in the probate and give the Heir the</span><br /><span style="font-family: arial, helvetica, sans-serif;">proceeds instead. </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Best, </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Alexis </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">__________________________ </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Alexis R. Singletary </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">_Attorney at Law_ </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Singletary Law Office, PLLC </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">(253) 833-8855 </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="http://www.SingletaryLawOffice.com" target="_blank" rel="noopener noreferrer">www.SingletaryLawOffice.com</a> [<a href="http://www.singletarylawoffice.com/" target="_blank" rel="noopener noreferrer">2</a>]__ </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a></span><br /><span style="font-family: arial, helvetica, sans-serif;"><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> On Behalf Of Joshua McKarcher</span><br /><span style="font-family: arial, helvetica, sans-serif;">Sent: Tuesday, August 27, 2024 10:09 AM</span><br /><span style="font-family: arial, helvetica, sans-serif;">To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>></span><br /><span style="font-family: arial, helvetica, sans-serif;">Subject: Re: [WSBAPT] Inherited vehicles- sales tax exemption </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Yes, Alexis, it’s a bit “wild,” but consider it a loosely and</span><br /><span style="font-family: arial, helvetica, sans-serif;">certainly imperfect analogous “generation skipping transfer tax”</span><br /><span style="font-family: arial, helvetica, sans-serif;">😉 on the second inheritance without an intervening sales/use tax</span><br /><span style="font-family: arial, helvetica, sans-serif;">payment. </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">As a lifelong Washington kid, when I encountered this rule the first</span><br /><span style="font-family: arial, helvetica, sans-serif;">time, I rationalized it by figuring (1) we have no income tax or (for</span><br /><span style="font-family: arial, helvetica, sans-serif;">the most part) lifetime gift tax, (2) titled vehicles are easy to</span><br /><span style="font-family: arial, helvetica, sans-serif;">monitor, value, and tax, (3) excise, use, and sales taxes are</span><br /><span style="font-family: arial, helvetica, sans-serif;">rigorously enforced in lieu of income tax, (4) each gift/inheritance</span><br /><span style="font-family: arial, helvetica, sans-serif;">of a titled vehicle is “robbing” the state of a sales- or</span><br /><span style="font-family: arial, helvetica, sans-serif;">use-taxed purchase of a vehicle, and so (5) it’s easy to justify</span><br /><span style="font-family: arial, helvetica, sans-serif;">(and implement mechanically) a policy by which we all get only “one</span><br /><span style="font-family: arial, helvetica, sans-serif;">tax-free transfer” of a titled vehicle ordinarily subject to</span><br /><span style="font-family: arial, helvetica, sans-serif;">sales/use tax upon transfer. </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Not that any of that helps you or your client in any way at all,</span><br /><span style="font-family: arial, helvetica, sans-serif;">except to try to understand “why” legislators might choose that</span><br /><span style="font-family: arial, helvetica, sans-serif;">option. Best, Josh </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Joshua D. McKarcher </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">McKarcher Law PLLC </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">537 6th Street </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Clarkston, WA 99403 </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">(509) 758-3345 </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">(509) 758-3314 (fax) </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.com</a> </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="http://www.mckarcherlaw.com" target="_blank" rel="noopener noreferrer">www.mckarcherlaw.com</a> [<a href="http://www.mckarcherlaw.com/" target="_blank" rel="noopener noreferrer">3</a>] </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a></span><br /><span style="font-family: arial, helvetica, sans-serif;"><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> On Behalf Of Andrekita Silva</span><br /><span style="font-family: arial, helvetica, sans-serif;">Sent: Tuesday, August 27, 2024 12:04 AM</span><br /><span style="font-family: arial, helvetica, sans-serif;">To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>></span><br /><span style="font-family: arial, helvetica, sans-serif;">Subject: Re: [WSBAPT] Inherited vehicles- sales tax exemption </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Law Office of F. Andrekita Silva </span><br /><span style="font-family: arial, helvetica, sans-serif;">_____________________________________________________________________________________</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">August 26, 2024</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Alexis,</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">I ordinarily have the PR transfer the title directly to the</span><br /><span style="font-family: arial, helvetica, sans-serif;">beneficiary. Since it is inherited, they do not pay sales tax.</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">If the beneficiary then tries to transfer it to a different</span><br /><span style="font-family: arial, helvetica, sans-serif;">beneficiary, then it is true, that second transfer will trigger sales</span><br /><span style="font-family: arial, helvetica, sans-serif;">tax.</span><br /><span style="font-family: arial, helvetica, sans-serif;">A vehicle can only be gifted and/ or inherited ONCE. For purposes of</span><br /><span style="font-family: arial, helvetica, sans-serif;">Dept. of License, they do not distinguish between receiving a GIFT or</span><br /><span style="font-family: arial, helvetica, sans-serif;">receiving an INHERITANCE. </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">If you do this twice in a row, the second transfer incurs a sales tax.</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">So, its not clear what you mean when you say that the RV was</span><br /><span style="font-family: arial, helvetica, sans-serif;">transferred to his son in 2023.</span><br /><span style="font-family: arial, helvetica, sans-serif;">Do you mean the PR transferred the title into son's name?</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">If PR transferred the title into son's name in 2023, what is it that</span><br /><span style="font-family: arial, helvetica, sans-serif;">son is trying to do now? </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Again, if son is trying to transfer title to a different beneficiary,</span><br /><span style="font-family: arial, helvetica, sans-serif;">that second transfer incurs an assessment of taxes.</span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Andrekita Silva </span><br /><span style="font-family: arial, helvetica, sans-serif;">Law Office of F. Andrekita Silva </span><br /><span style="font-family: arial, helvetica, sans-serif;">1325 Fourth Avenue, Suite 940 </span><br /><span style="font-family: arial, helvetica, sans-serif;">Seattle, Washington 98101-2509 </span><br /><span style="font-family: arial, helvetica, sans-serif;">206-224-8288 </span><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="mailto:ak@seattle-silvalaw.com">ak@seattle-silvalaw.com</a></span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">On 2024-08-26 22:09, Alexis Singletary wrote: </span><br /><br />
<blockquote type="cite" style="padding: 0 0.4em; border-left: #1010ff 2px solid; margin: 0"><span style="font-family: arial, helvetica, sans-serif;">I have a Decedent who passed in 2024 but had inherited an RV from</span><br /><span style="font-family: arial, helvetica, sans-serif;">his</span><br /><span style="font-family: arial, helvetica, sans-serif;">dad in 2023 - transfer all fine to son in 2023. No sales tax due</span><br /><span style="font-family: arial, helvetica, sans-serif;">since</span><br /><span style="font-family: arial, helvetica, sans-serif;">inherited. Now, Decedent’s heir ready to put the RV into his name</span><br /><span style="font-family: arial, helvetica, sans-serif;">and Dept of Licensing wants about $12,000 in sales tax “because</span><br /><span style="font-family: arial, helvetica, sans-serif;">you</span><br /><span style="font-family: arial, helvetica, sans-serif;">cannot transfer a vehicle without sales tax two times in a row.” </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">I guess I have never experienced this in any probate and cannot seem</span><br /><span style="font-family: arial, helvetica, sans-serif;">to put my hand on the cite. </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Thank you! </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Best, </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Alexis </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">__________________________ </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Alexis R. Singletary </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">_Attorney at Law_ </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Singletary Law Office, PLLC </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">(253) 833-8855 </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="http://www.SingletaryLawOffice.com" target="_blank" rel="noopener noreferrer">www.SingletaryLawOffice.com</a> [<a href="http://www.SingletaryLawOffice.com" target="_blank" rel="noopener noreferrer">1</a>]</span></blockquote>
<span style="font-family: arial, helvetica, sans-serif;"> </span><br /><br /><span style="font-family: arial, helvetica, sans-serif;">Links:</span><br /><span style="font-family: arial, helvetica, sans-serif;">------</span><br /><span style="font-family: arial, helvetica, sans-serif;">[1] <a href="http://www.SingletaryLawOffice.com" target="_blank" rel="noopener noreferrer">http://www.SingletaryLawOffice.com</a></span><br /><span style="font-family: arial, helvetica, sans-serif;">[2] <a href="http://www.singletarylawoffice.com/" target="_blank" rel="noopener noreferrer">http://www.singletarylawoffice.com/</a></span><br /><span style="font-family: arial, helvetica, sans-serif;">[3] <a href="http://www.mckarcherlaw.com/" target="_blank" rel="noopener noreferrer">http://www.mckarcherlaw.com/</a></span><br /><span style="font-family: arial, helvetica, sans-serif;">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***</span><br /><span style="font-family: arial, helvetica, sans-serif;">_______________________________________________</span><br /><span style="font-family: arial, helvetica, sans-serif;">WSBAPT mailing list</span><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br /><span style="font-family: arial, helvetica, sans-serif;"><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank" rel="noopener noreferrer">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></blockquote>
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