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</head><body><p>I have always been of the understanding that the person or entity that a tax is imposed upon is not necessarily the same person or entity that pays the tax when due.<br></p><blockquote type="cite"><!-- [if gte mso 9]> --><!-- <![endif] --><!-- [if gte mso 9]> --><!-- <![endif] -->On July 1, 2015 at 2:46 PM Paul Neumiller <pneumiller@hotmail.com> wrote:<br><br><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? </span></p><p class="MsoNormal"><span style="color: #1f497d;"> </span></p><div><div style="border: none; border-top: solid #E1E1E1 1.0pt; padding: 3.0pt 0in 0in 0in;"><p class="MsoNormal"><strong>From:</strong> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <strong>On Behalf Of </strong>Eric Nelsen<br><strong>Sent:</strong> Wednesday, July 1, 2015 2:20 PM<br><strong>To:</strong> WSBA Real Property listserve (wsbarp@lists.wsbarppt.com)<br><strong>Subject:</strong> [WSBARP] Form 21 - no express language re payment of REET</p></div></div><p class="MsoNormal"> </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.</p><p class="MsoNormal"> </p><p class="MsoNormal">Now a client is wondering why it's not expressly stated. <span style="text-decoration: underline;">Is</span> there a reason why it's not stated explicitly in the PSA?</p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size: 12.0pt;">Sincerely,</span></p><p class="MsoNormal"><span style="font-size: 12.0pt;"> </span></p><p class="MsoNormal"><span style="font-size: 12.0pt;">Eric C. Nelsen</span></p><p class="MsoNormal"><span style="font-size: 12.0pt;">SAYRE LAW OFFICES, PLLC</span></p><p class="MsoNormal"><span style="font-size: 12.0pt;">1320 University St</span></p><p class="MsoNormal"><span style="font-size: 12.0pt;">Seattle WA 98101-2837</span></p><p class="MsoNormal"><span style="font-size: 12.0pt;">phone 206-625-0092</span></p><p class="MsoNormal"><span style="font-size: 12.0pt;">fax 206-625-9040</span></p><p class="MsoNormal"> </p></div></blockquote><p><br> </p><blockquote type="cite">_______________________________________________<br>WSBARP mailing list<br>WSBARP@lists.wsbarppt.com<br>http://mailman.fsr.com/mailman/listinfo/wsbarp</blockquote><p><br> </p><p class="io-ox-signature">Scott G. Thomas<br>Law Office of Scott G. Thomas<br>1204 Cleveland Avenue<br>Mount Vernon, WA 98273<br>(360) 503-1042<br><br></p></body></html>