<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)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body bgcolor=white lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'>You are correct, Doug.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'>Dominique Zervas<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'>ZERVAS LAW, PS<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#002060'>1909 Broadway<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#002060'>Bellingham, WA 98225<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#002060'>360.733.2010<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#0070C0'><a href="http://zervaslaw.com/"><span style='color:#0070C0'>http://zervaslaw.com</span></a> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#0070C0'><o:p> </o:p></span></p><p class=MsoNormal align=center style='text-align:center'><span style='font-size:13.0pt;color:#002060'>Exceptional Service – Meaningful Solutions <o:p></o:p></span></p><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:13.0pt;color:#002060'>Real Estate • Land Use • Business Formation • Estate Planning & Probate<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:#002060'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#0070C0'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#002060'><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";color:windowtext'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:windowtext'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Doug Schafer<br><b>Sent:</b> Thursday, September 01, 2016 11:14 AM<br><b>To:</b> Solo & Small Firm WSBA Listserv; WSBA RPPT Real Prop. Discussion Forum<br><b>Subject:</b> [WSBARP] May a PSA require buyer to pay REET?<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I'm reviewing a PSA for a client offering to purchase from a lender a foreclosed home. The seller's PSA form states that the buyer will pay all excise taxes on the transfer "unless explicitly imposed upon the Seller by applicable state law and such law does not permit assignment or payment by buyer."<br><br>RCW 82.45.080 explicitly imposes the real estate excise tax on the seller, but I'm not finding any provision the prohibits "assignment or payment by buyer" so it appears to me that this PSA provision will require the buyer to pay the REET.<br><br>Am I missing something?<br><br>Doug Schafer, in Tacoma. <o:p></o:p></p></div></body></html>