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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'>I never use form 21 but my experience has been like Howard’s. The tax is imposed on the seller so that is the default but the parties can negotiate otherwise and often do. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='color:#1F497D'>Lenard L. Wittlake, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Attorney & Counselor at Law<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>22 E. Poplar Street, Suite 200<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>P.O. Box 1233<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Walla Walla, WA 99362<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>(509) 529-1529 voice<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>(509) 850-3515 fax<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="mailto:LWLaw@my180.net"><span style='color:blue'>LWLaw@my180.net</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="http://www.lwattorney.com"><span style='color:blue'>www.lwattorney.com</span></a><o:p></o:p></span></p></div><p class=MsoNormal><span style='color:#1F497D'><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>Howard Herman<br><b>Sent:</b> Wednesday, July 01, 2015 10:12 PM<br><b>To:</b> 'WSBA Real Property Listserv'<br><b>Subject:</b> Re: [WSBARP] Form 21 - no express language re payment of REET<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>It is often a matter of negotiation when trying to put a deal together. I have seen the purchaser pay the tax many times. “Purchaser to pay all closing costs.” A real anxious buyer may offer to pay some or all of the broker’s commission. Money is fungible.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Howard Herman<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>Herman Herman & Jolley<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>509 220 5810<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'><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"'> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Wednesday, July 01, 2015 3:37 PM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> Re: [WSBARP] Form 21 - no express language re payment of REET<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>I think I phrased my question rather badly.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>I wonder why the PSA doesn't say, "Seller pays real estate excise tax." I know it's required by law anyway, but there are often statements in a contract that are redundant with legal requirements....so is there some reason in this case to <u>avoid</u> saying it in the contract? Or is it just as a case of "everybody knows who pays it so we don't mention it in the PSA?"<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Eric<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Eric C. Nelsen<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>1320 University St<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>Seattle WA 98101-2837<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>phone 206-625-0092<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:#1F497D'>fax 206-625-9040<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><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 #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"'> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Wednesday, July 01, 2015 2:20 PM<br><b>To:</b> WSBA Real Property listserve (<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>)<br><b>Subject:</b> [WSBARP] Form 21 - no express language re payment of REET<o:p></o:p></span></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>