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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif;color:#2F5496">I would say the parties may contract for who is responsible, but per the statute, it’s seller’s responsibility if buyer doesn’t pay.
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<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Freestyle Script";color:#1F4E79">Jay A. Goldstein<o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#404040">1800 Cooper Point RD SW NO. 8</span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#5D6F21"> </span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C"> </span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#5C6D2C">|</span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#5D6F21"> </span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C"> Olympia,
WA 98502</span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#5D6F21">
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<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C">Telephone 360.352.1970 </span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#5C6D2C">| </span><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C"> Fax
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</span><span style="font-family:"Arial",sans-serif;color:#1F497D"> <o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-family:"Arial",sans-serif;color:#17365D"><a href="mailto:jay@jaglaw.net">jay@jaglaw.net</a><o:p></o:p></span></u></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#000099">Nothing contained herein should be construed as legal advice.</span><span style="font-size:10.0pt;color:#000099"><o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Craig Blackmon<br>
<b>Sent:</b> Thursday, May 25, 2017 1:30 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] "Excise" versus "Transfer"<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Per RCW 82.45.080: "The tax levied under this chapter is the obligation of the seller...." Can the parties contractually shift this statutory burden? I've argued "no" before...</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Craig<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Craig Blackmon, Attorney at Law<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="http://www.seattlepropertylawyer.com/" target="_blank">Seattle Real Estate Lawyer</a></span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#212121">92 Lenora St. (The Makers Space, a shared work environment) </span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#212121">Seattle WA 98121</span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#212121">Office/Cell: </span><span style="font-size:9.5pt">(206) 369-5949 Fax: (206) 770-7328 <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><a href="https://twitter.com/LawyerBroker" target="_blank">@LawyerBroker</a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:9.5pt"><a href="http://www.seattlepropertylawyer.com/blog?category=Buy+without+an+Agent" target="_blank">How to Buy Without an Agent</a> | <a href="http://www.seattlepropertylawyer.com/blog?category=Sell+FSBO" target="_blank">How
to Sell FSBO</a> | <a href="http://www.seattlepropertylawyer.com/blog?category=Real+Estate+Glossary" target="_blank">RE Glossary</a><o:p></o:p></span></p>
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<p class="MsoNormal">On Thu, May 25, 2017 at 1:09 PM, Bickel, Dwight <<a href="mailto:Dwight.Bickel@fntg.com" target="_blank">Dwight.Bickel@fntg.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">It might help people understand if you called it by the correct name; it is a real estate sales tax. There should be no reasonable debate that it is
a transfer tax.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">If the buyer agrees in a real estate purchase and sale agreement to pay the real estate sales tax, the amount paid by the purchaser is additional consideration
that must be added to the price that is also taxed. </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Computing the extra tax on the increased taxable amount requires a bit of algebra [see, we really did need to learn it!]:</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Initial Purchase Price / (1.00 – [local excise tax rate (.0228)]) = Adjusted Purchase Price subject to tax</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Thus, a $250,000 price in an area with that tax rate, divided by .9772, results in an adjusted price of $255,832.99.</span><o:p></o:p></p>
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