[WSBARP] mobile home REET documentation?

[Kary Krismer]

Isn’t the issue whether a title elimination has been done on the mobile home?  If it has then it’s realty, not personalty.

Kary L. Krismer
206 723-2148

From: Eric Nelsen
Sent: Monday, May 22, 2017 10:01 AM
To: WSBA Real Property listserve (wsbarp at lists.wsbarppt.com)
Subject: [WSBARP] mobile home REET documentation?

Folks--In order for sale of a mobile home to pay only Real Estate Excise Tax at 1.78% (as opposed to sales/use tax at 9.5%), per WAC 458-61A-105 one needs to confirm that the mobile home "has been subject to retail sales or use tax during a previous sale."

I have a transaction with a 1974 mobile home on the property, on blocks, with utilities serving it, so I think it pretty clearly should be subject to REET rather than sales tax – but there is no way the seller will have documentation showing payment of sales or use tax during a previous sale.

Does anyone know if the treasurer even requires specific documentation, and if so, what would be sufficient? Would an affidavit by the seller be sufficient?

Thanks in advance,

Sincerely,

Eric

Eric C. Nelsen
SAYRE LAW OFFICES, PLLC
1417 31st Ave South
Seattle WA  98144-3909
phone 206-625-0092
fax 206-625-9040

Please Note that We Have Moved. We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel). Our new address is 1417 31st Avenue South, Seattle WA 98144. All other contact information remains the same.


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