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<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D">Buyer pays, but it is Seller’s obligation to collect the tax and remit it to the state. Seller is obligated for any uncollected tax. See RCW 82.08.060(1),(3).
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D">CJW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D">Christopher J Wright PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D">522 W Riverside Suite 611<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D">Spokane, WA 99201<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D">(T) (509) 279-2793<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D">(F) (509) 356-7551<o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-family:"Palatino Linotype",serif;color:#1F497D">chris@cjwrightlaw.com<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-family:"Palatino Linotype",serif;color:#1F497D"><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>nestor@pplsweb.com<br>
<b>Sent:</b> Monday, June 25, 2018 6:07 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] Sale of Business Assets<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<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"><span style="color:black">11900 NE First Street Suite 300<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Bellevue, WA 98005</span><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>
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