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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>Maybe this is one of those “custom and practice” allocations that depends on where you live? <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Wednesday, July 1, 2015 2:20 PM<br><b>To:</b> WSBA Real Property listserve (wsbarp@lists.wsbarppt.com)<br><b>Subject:</b> [WSBARP] Form 21 - no express language re payment of REET<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I've noticed this before, but now I'm motivated to ask about it. NWMLS Form 21 -- the standard residential PSA -- does not expressly say that Seller shall pay the real estate excise tax. It is in fact Seller's tax burden per <a href="http://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-301">WAC 458-61A-301(1)(b)</a>, and I know that's how it gets paid as a matter of course.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Now a client is wondering why it's not expressly stated. <u>Is</u> there a reason why it's not stated explicitly in the PSA?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>Eric C. Nelsen<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>1320 University St<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>Seattle WA 98101-2837<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>phone 206-625-0092<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>fax 206-625-9040<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>