<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=us-ascii"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",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;}
p.MsoNoSpacing, li.MsoNoSpacing, div.MsoNoSpacing
{mso-style-priority:1;
margin:0in;
margin-bottom:.0001pt;
font-size:10.0pt;
font-family:"Calibri",sans-serif;}
p.Body, li.Body, div.Body
{mso-style-name:Body;
mso-style-priority:99;
margin-top:6.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
text-indent:.5in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.EmailStyle161
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;
font-weight:normal;
font-style:normal;}
span.EmailStyle171
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:#1F497D;}
span.EmailStyle18
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;
font-weight:normal;
font-style:normal;}
span.EmailStyle24
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:#1F497D;}
span.EmailStyle25
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;
font-weight:normal;
font-style:normal;}
span.EmailStyle26
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;
font-weight:normal;
font-style:normal;}
.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><font size=3 face=Calibri><span style='font-size:12.0pt;font-family:"Calibri",sans-serif'>Thanks, Cynthia.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt;font-family:"Calibri",sans-serif'>S <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt;font-family:"Calibri",sans-serif'><o:p> </o:p></span></font></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;font-weight:bold'>From:</span></font></b><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b><span style='font-weight:bold'>On Behalf Of </span></b>Cynthia Thomas<br><b><span style='font-weight:bold'>Sent:</span></b> Monday, September 07, 2015 4:44 PM<br><b><span style='font-weight:bold'>To:</span></b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b><span style='font-weight:bold'>Subject:</span></b> Re: [WSBARP] Real Estate Excise Tax<o:p></o:p></span></font></p></div></div><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p><div><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt'>Absolutely you can get a letter ruling from DOR.<br><br>Sent from my iPhone<o:p></o:p></span></font></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><font size=3 face="Times New Roman"><span style='font-size:12.0pt'><br>On Sep 7, 2015, at 4:37 PM, Sam Furgason <<a href="mailto:sam@furgasons.com">sam@furgasons.com</a>> wrote:<o:p></o:p></span></font></p></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt;font-family:"Calibri",sans-serif'>Anyone know if one can get an advance opinion or ruling (cf. PLR) on the taxability of a real estate transaction from DOR? As I recall, the AG won’t provide any advice except on the request of a legislator, but I haven’t heard about DOR. If you know of a WAC, please include. </span></font><o:p></o:p></p><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt;font-family:"Calibri",sans-serif'> </span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>Samuel L. Furgason</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>Samuel L. Furgason, Inc, PS</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>10655 N.E. 4<sup>th</sup> Street, Suite 701</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>Bellevue, Washington 98004</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>MAIL TO:</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>PO Box 102</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>Medina, WA 98039-0102</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>Work: (425) 649-1122</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>Cell: (425) 445-9909</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>Email: <a href="mailto:sam@furgasons.com">sam@furgasons.com</a></span></font><o:p></o:p></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt'> <o:p></o:p></span></font></p></div></blockquote><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt'>_______________________________________________<br>WSBARP mailing list<br><a href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></font></p></div></blockquote></div></body></html>