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<p>I'm not sure why neither 21 or 28 mention REET, but they don't.
And other than FIRPTA, the forms also don't mention who has to pay
the seller's income tax either! I would agree that RCW 82.45.080
controls.</p>
<p>But beyond that, while it is possible to contractually shift the
burden, it is not typically in the seller's interest to do that in
SFR transactions. It would limit the buyer pool because you would
effectively require that the buyers have 1.78% more in down
payment than whatever their lender program requires. <br>
</p>
<p>Also, it's not like a buyer who is willing to offer $700,000 for
a house is going to be willing to offer $712,460 just because the
seller wants them to pay REET. Instead they will likely only
offer $687,757.91, assuming math skills, or $687,540 if their math
skills are lacking. <br>
</p>
<p>Finally, whenever this topic comes up I usually mention that I've
only seen a couple of sellers require the buyer pay REET, and
those have been small time bank entities on their REO
transactions. I then mention that banks are hardly smart entities
when it comes to selling property and getting the highest dollar
amount. ;-)<br>
</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
John L. Scott, Inc.
206 723-2148</pre>
<div class="moz-cite-prefix">On 8/14/2019 8:42 AM,
<a class="moz-txt-link-abbreviated" href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a> wrote:<br>
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<p class="MsoNormal">I now have a Seller claiming she does not
have to pay excise tax and that it’s the Buyer’s
responsibility because it is not stated in the NWMLS Form 21.
I reviewed Forms 21 and 28 and nowhere does it state that
Seller pays the excise tax. The contract is silent on the
matter. I have seen contracts that specifically shift the
burden to Buyer. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Does RCW 82.45.080 mandate that Seller pay
when the contract is silent? <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black">Nestor Gorfinkel,
Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Licensed in
Washington & Florida<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Florida Civil-Law
(International) Notary<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
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