[WSBARP] Excise tax NWMLS Form

[Eric Nelsen]

I have been puzzled by the lack of a provision in NWMLS forms stating that REET is to be paid by Seller. It makes sense to me to spell it out, lest someone think that the "closing costs" split between the parties includes REET.

I agree though that RCW 82.45.080<https://app.leg.wa.gov/RCW/default.aspx?cite=82.45&full=true#82.45.080> explicitly requires Seller to pay REET at time of sale. Also for what it's worth, I think RCW 42.45.070<https://app.leg.wa.gov/RCW/default.aspx?cite=82.45&full=true#82.45.070>, which imposes a lien on the property for unpaid REET, would arguably be a Seller breach under the standard NWMLS form requiring that all monetary liens not assumed by Buyer shall be cleared at closing. Certainly that burden could be shifted by contract, but if the contract is silent I think the Seller has to pay.

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

From: wsbarp-bounces at lists.wsbarppt.com [mailto:wsbarp-bounces at lists.wsbarppt.com] On Behalf Of nestor at pplsweb.com
Sent: Wednesday, August 14, 2019 8:43 AM
To: 'WSBA Real Property Listserv'
Subject: [WSBARP] Excise tax NWMLS Form

I now have a Seller claiming she does not have to pay excise tax and that it's the Buyer's responsibility because it is not stated in the NWMLS Form 21. I reviewed Forms 21 and 28 and nowhere does it state that Seller pays the excise tax.  The contract is silent on the matter. I have seen contracts that specifically shift the burden to Buyer.

Does RCW 82.45.080 mandate that Seller pay when the contract is silent?


Nestor Gorfinkel, Attorney at Law
Licensed in Washington & Florida
Florida Civil-Law (International) Notary

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