<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 14 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Consolas;
panose-1:2 11 6 9 2 2 4 3 2 4;}
@font-face
{font-family:"TypoUpright BT";
panose-1:3 2 7 2 3 8 7 5 7 5;}
@font-face
{font-family:"Bella Donna";
panose-1:3 0 5 2 3 6 4 3 0 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
pre
{mso-style-priority:99;
mso-style-link:"HTML Preformatted Char";
margin:0in;
margin-bottom:.0001pt;
font-size:10.0pt;
font-family:"Courier New";}
span.EmailStyle17
{mso-style-type:personal;
font-family:"Times New Roman","serif";
color:black;
font-weight:normal;
font-style:normal;}
span.HTMLPreformattedChar
{mso-style-name:"HTML Preformatted Char";
mso-style-priority:99;
mso-style-link:"HTML Preformatted";
font-family:Consolas;}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:blue;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">Tom I believe that is correct. You can contact Carolyn in the REET Dept. at the Treasurer’s office for confirmation. Her number is (509) 477-5745.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><a href="mailto:jjdawes@goregrewe.com">jjdawes@goregrewe.com</a></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:blue">
</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Thomas M. Culbertson<br>
<b>Sent:</b> Wednesday, December 10, 2014 2:21 PM<br>
<b>To:</b> 'wsbarp@lists.wsbarppt.com'<br>
<b>Subject:</b> [WSBARP] REET controlling interest 12 months<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:black">REET is applicable to a sale of a 50% or interest in an entity owning real estate, or to more than one sale “within any 12 month period.” Is anyone aware of DOR arguing that
“any 12 month period” is anything other than 365 days? In other words, if sale 1 occurred December 9, 2013 and sale 2 occurs tomorrow (December 11), are we home free?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><img border="0" width="327" height="2" id="_x0000_i1025" src="cid:image001.png@01D01485.7DBF2870"><b><span style="color:black"> </span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="color:black">THOMAS M. CULBERTSON </span></b><b><span style="font-size:14.0pt;color:black"> </span></b><span style="font-size:14.0pt;color:black">I
</span><span style="font-size:10.0pt;color:black"> Lukins & Annis, PS</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">717 W. Sprague Ave, Suite 1600, Spokane, WA 99201</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">(509) 455-9555</span><span style="color:black">
</span><span style="font-size:12.0pt;color:black"> I </span><span style="font-size:10.0pt;color:black"> fax (509) 363-2500</span><span style="font-size:12.0pt;color:black"> I
</span><span style="font-size:10.0pt;color:black"> </span><span style="color:black"><a href="mailto:tculbertson@lukins.com"><span style="font-size:10.0pt">tculbertson@lukins.com</span></a></span><span style="font-size:10.0pt;color:black">
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<pre>--<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>This message has been scanned for viruses<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>and dangerous content by Lukins & Annis, P.S.<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre><o:p> </o:p></pre>
<pre><o:p> </o:p></pre>
<pre>NOTICE: This email may contain confidential or<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>privileged material, and is intended solely<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>for use by the above referenced recipient. Any<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>review, copying, printing, disclosure, distri-<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>bution, or any other use, is strictly prohibited.<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre><o:p> </o:p></pre>
<pre><o:p> </o:p></pre>
<pre>If you are not the recipient, and believe that<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>you have received this in error, please notify<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre>the sender and delete the copy you received.<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
<pre><o:p> </o:p></pre>
<pre><o:p> </o:p></pre>
<pre>Thank You!<o:p></o:p></pre>
<pre><o:p> </o:p></pre>
</div>
</body>
</html>