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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>When there is a PSA for the sale of business assets and the contract is silent, which party is responsible and liable for the payment of the use tax to DOR on the sale? My reading of the statute is the Seller. Am I incorrect?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:black'>Thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='color:black'>Nestor Gorfinkel, Attorney at Law <o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Admitted to practice law in Washington & Florida <o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Florida Civil-Law (International) Notary<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black;mso-style-textfill-fill-color:black;mso-style-textfill-fill-alpha:100.0%'>11900 NE First Street Suite 300<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black;mso-style-textfill-fill-color:black;mso-style-textfill-fill-alpha:100.0%'>Bellevue, WA 98005</span></b><b><span style='color:#385623'><o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Tel. (425) 961-0519<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Fax. (888) 522-3601<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'>ATTENTION - </span></b><b><span style='font-size:10.0pt'>This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:24.0pt;font-family:Webdings;color:#009900'>P</span></b><b><span style='font-size:24.0pt;color:#009900'> </span></b><b><span style='font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900'>Please consider the environment before printing this e-mail.</span></b><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>