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I am quite interested to hear recent opinions and actions by the Department of Revenue regarding this frequently-used procedure. It was my opinion, the last time I researched it, that the DOR agreed there was no real estate excise tax due from either party
on the amount of the "boot," the amount paid by the assignee ultimate buyer to the assignor, the initial contract purchaser. The real estate excise tax was calculated based upon the price paid to the real estate owner, the seller, and the deed is that seller
to the assignee. Literally, there is no sale of real property from the assignor to the assignee. That sale is an assignment of an executory contract, not a sale of real property. Has that DOR position changed? </div>
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<span>Dwight A. Bickel<br>
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<div>Washington Title Professional<br>
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<div>dwightbickel@hotmail.com<br>
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<div>www.linkedin.com/in/dwightbickel<br>
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<div>http:/www.titleadvisor.com<br>
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<span>206-484-1976</span>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" color="#000000" style="font-size:11pt"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> on behalf of Doug Owens <dougowens@seattlerelawyer.com><br>
<b>Sent:</b> Thursday, December 19, 2019 12:25 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Excise on Assignments (458-61A-104) & Assignment of Sale Agreements By Only Licensed Brokers (RCW 18.85)?</font>
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<div class="" style="word-wrap:break-word; line-break:after-white-space">Bryce you raise an interesting point in the hypothetical situation in which the contract is somewhat illusory from the seller’s point of view. I have not seen any contracts with such
an escape clause. I agree under such facts the DOL might have a case. Yours truly, Doug Owens<br class="">
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<div class="">On Dec 19, 2019, at 11:59 AM, Bryce Dille <<a href="mailto:Bryce@dillelaw.com" class="">Bryce@dillelaw.com</a>> wrote:</div>
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<span class="" style="font-size:11pt; font-family:Calibri,sans-serif; color:rgb(31,73,125)">I think DOL might have a case as to someone who was in the business of tying up multiple properties and never intending to close but only to market his buyers interest
and get assignment fee and if person couldn’t find a buyer for buyer’s interest had the right to terminate the deal at no cost to the person.</span></div>
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<b class=""><span class="" style="font-size:11pt; font-family:Calibri,sans-serif">From:</span></b><span class="" style="font-size:11pt; font-family:Calibri,sans-serif"><span class="x_Apple-converted-space"> </span><a href="mailto:wsbarp-bounces@lists.wsbarppt.com" class="">wsbarp-bounces@lists.wsbarppt.com</a>
<<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" class="">wsbarp-bounces@lists.wsbarppt.com</a>><span class="x_Apple-converted-space"> </span><b class="">On Behalf Of<span class="x_Apple-converted-space"> </span></b>Doug Owens<br class="">
<b class="">Sent:</b><span class="x_Apple-converted-space"> </span>Thursday, December 19, 2019 11:31 AM<br class="">
<b class="">To:</b><span class="x_Apple-converted-space"> </span>WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" class="">wsbarp@lists.wsbarppt.com</a>><br class="">
<b class="">Subject:</b><span class="x_Apple-converted-space"> </span>Re: [WSBARP] Excise on Assignments (458-61A-104) & Assignment of Sale Agreements By Only Licensed Brokers (RCW 18.85)?</span></div>
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Dear Rob, about nine years ago the DOL put out “guidance” on this point and it has been of concern to real estate investors since then. I disagree with the department because a licensed broker is not a party to the underlying transaction but the buyer who
assigns his or her contract to someone else is. This is the guidance that the DOL put out which I understand will not go to the listserv. Yours truly, Doug Owens</div>
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On Dec 19, 2019, at 10:46 AM, Rowley, Rob <<a href="mailto:rob@rowleylegal.com" class="" style="color:purple; text-decoration:underline">rob@rowleylegal.com</a>> wrote:</div>
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<span class="" style="font-family:Tahoma,sans-serif">Any experience with DOR or DOL taking the position that real estate investors who assign purchase contracts must be licensed real estate brokers (RCW 18.85)? I have seen a recent inquiry by DOL of one of
my real estate investor clients. Clients who are in the business of getting property under contract and then assigning the buyer's interest for consideration that is typically only paid at the time of closing on the settlement statement. One of the complaints
was by a disgruntled local licensed real estate broker who is a competitor.</span></div>
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<span class="" style="font-family:Tahoma,sans-serif">Also, it has always been my understanding that under WAC 458-61A-104 as to the assignment consideration the seller does not pay excise but the purchaser does pay.</span></div>
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<span class="" style="font-family:Tahoma,sans-serif">Wanting to know what is going on statewide (if any) on these issues.</span></div>
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<span class="" style="font-family:Tahoma,sans-serif">Thank you and Merry Christmas.</span></div>
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<span class="" style="font-family:Helvetica; font-size:12px; font-style:normal; font-variant-caps:normal; font-weight:normal; letter-spacing:normal; text-align:start; text-indent:0px; text-transform:none; white-space:normal; word-spacing:0px; text-decoration:none; float:none; display:inline!important">_______________________________________________</span><br class="" style="font-family:Helvetica; font-size:12px; font-style:normal; font-variant-caps:normal; font-weight:normal; letter-spacing:normal; text-align:start; text-indent:0px; text-transform:none; white-space:normal; word-spacing:0px; text-decoration:none">
<span class="" style="font-family:Helvetica; font-size:12px; font-style:normal; font-variant-caps:normal; font-weight:normal; letter-spacing:normal; text-align:start; text-indent:0px; text-transform:none; white-space:normal; word-spacing:0px; text-decoration:none; float:none; display:inline!important">WSBARP
mailing list</span><br class="" style="font-family:Helvetica; font-size:12px; font-style:normal; font-variant-caps:normal; font-weight:normal; letter-spacing:normal; text-align:start; text-indent:0px; text-transform:none; white-space:normal; word-spacing:0px; text-decoration:none">
<span class="" style="font-family:Helvetica; font-size:12px; font-style:normal; font-variant-caps:normal; font-weight:normal; letter-spacing:normal; text-align:start; text-indent:0px; text-transform:none; white-space:normal; word-spacing:0px; text-decoration:none; float:none; display:inline!important"><a href="mailto:WSBARP@lists.wsbarppt.com" class="">WSBARP@lists.wsbarppt.com</a></span><br class="" style="font-family:Helvetica; font-size:12px; font-style:normal; font-variant-caps:normal; font-weight:normal; letter-spacing:normal; text-align:start; text-indent:0px; text-transform:none; white-space:normal; word-spacing:0px; text-decoration:none">
<span class="" style="font-family:Helvetica; font-size:12px; font-style:normal; font-variant-caps:normal; font-weight:normal; letter-spacing:normal; text-align:start; text-indent:0px; text-transform:none; white-space:normal; word-spacing:0px; text-decoration:none; float:none; display:inline!important"><a href="https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fmailman.fsr.com%2Fmailman%2Flistinfo%2Fwsbarp&data=02%7C01%7C%7C8535ef9b01f6454e299808d784c2ae91%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C637123844000874973&sdata=Svpw5hTn3X3n2RqtAFaDfkjDur9kxFSlDxT0DD0joV0%3D&reserved=0" originalsrc="http://mailman.fsr.com/mailman/listinfo/wsbarp" shash="YpEp/XoMk3eHJCGa4zmcs3L+TvvGcJKFRsPSt/VGtJhaztfCPDl2DKPNAwLAj2BJj+9l/H9pT4O5NDpFn7i7iwginwoQG01/L+FNMIxhh8b/mtzhGOe/VNlz1dHgVDCYdkMqpYgyLWGDRhPgkV4y1FUsQC1fzsskQ+sR/1PrU/c=" class="">http://mailman.fsr.com/mailman/listinfo/wsbarp</a></span></div>
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