<html 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 15 (filtered medium)"><style><!--
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--></style></head><body lang=EN-US link=blue vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Isn’t the issue whether a title elimination has been done on the mobile home? If it has then it’s realty, not personalty.</p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Kary L. Krismer<br>206 723-2148</p><p class=MsoNormal><o:p> </o:p></p><div style='mso-element:para-border-div;border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='border:none;padding:0in'><b>From: </b><a href="mailto:Eric@sayrelawoffices.com">Eric Nelsen</a><br><b>Sent: </b>Monday, May 22, 2017 10:01 AM<br><b>To: </b><a href="mailto:wsbarp@lists.wsbarppt.com">WSBA Real Property listserve (wsbarp@lists.wsbarppt.com)</a><br><b>Subject: </b>[WSBARP] mobile home REET documentation?</p></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Folks--In order for sale of a mobile home to pay only Real Estate Excise Tax at 1.78% (as opposed to sales/use tax at 9.5%), per <a href="http://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-105">WAC 458-61A-105</a> one needs to confirm that the mobile home "has been subject to retail sales or use tax during a previous sale."<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have a transaction with a 1974 mobile home on the property, on blocks, with utilities serving it, so I think it pretty clearly should be subject to REET rather than sales tax – but there is no way the seller will have documentation showing payment of sales or use tax during a previous sale.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Does anyone know if the treasurer even requires specific documentation, and if so, what would be sufficient? Would an affidavit by the seller be sufficient?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks in advance,<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<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'>1417 31st Ave South<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>Seattle WA 98144-3909<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><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt;color:red'>Please Note that We Have Moved.</span></b><b><span style='font-size:12.0pt'> </span></b><span style='font-size:12.0pt'>We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel). <b>Our new address is 1417 31st Avenue South, Seattle WA 98144. </b>All other contact information remains the same.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>