[WSBARP] Excise tax exemption LLC to member of LLC Member

[Nestor Gorfinkel]

Please excuse the typo.

Is this exempt under WAC 458-61A-211(2)? I am looking to see where this scenario falls, either (b) or (d), where the definition there falls short.

None of the exemption appear to apply even though the end result is no change in beneficial interest.


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

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From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Nestor Gorfinkel
Sent: Thursday, August 19, 2021 5:57 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: [WSBARP] Excise tax exemption LLC to member of LLC Member

An LLC owns a house where its only member is an LLC, and the transfer is going to individual members of the "LLC member".

Is this exempt under WAC 458-61A-211(2)? I am looking to see where this scenario falls (b) or (d) fall short.
None of the exemption appear to apply even though the end result is no change in beneficial interest.

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

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ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.

P Please consider the environment before printing this e-mail.

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