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</head><body><p>Seller pays is the default. The parties can agree to some other arrangement.<br></p><blockquote type="cite">On September 1, 2016 at 11:37 AM Josh Grant <jgrant@accima.com> wrote:<br><br><div dir="ltr"><div style="font-size: 14pt; font-family: 'Calibri'; color: #000000;"><div><span style="font-size: large;">We have buyer’s paying all or sometimes 1/2 of REET frequently. THe state law permits this.</span></div><div> </div><div style="font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;"><div style="font: 10pt tahoma;"><div> </div><div style="background: #f5f5f5;"><div style="font-color: black;"><strong>From:</strong> <a href="mailto:schafer@pobox.com">Doug Schafer</a><br></div><div><strong>Sent:</strong> Thursday, September 01, 2016 11:14 AM</div><div><strong>To:</strong> <a href="mailto:solo-and-small-practice-section@list.wsba.org">Solo & Small Firm WSBA Listserv</a> ; <a href="mailto:wsbarp@lists.wsbarppt.com">WSBA RPPT Real Prop. Discussion Forum</a><br></div><div><strong>Subject:</strong> [WSBARP] May a PSA require buyer to pay REET?</div></div></div><div> </div></div><div style="font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;"><span style="font-family: Times New Roman,Times,serif;">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. <br></span><p> <br></p><hr>_______________________________________________<br>WSBARP mailing list<br>WSBARP@lists.wsbarppt.com<br>http://mailman.fsr.com/mailman/listinfo/wsbarp</div></div></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></body></html>