<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:"Open Sans";}
@font-face
{font-family:"Helvetica Neue";
panose-1:0 0 0 0 0 0 0 0 0 0;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Aptos",sans-serif;
color:windowtext;}
p.ydp54c250f9msonormal, li.ydp54c250f9msonormal, div.ydp54c250f9msonormal
{mso-style-name:ydp54c250f9msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
p.ydp9f8f1ebamsonormal, li.ydp9f8f1ebamsonormal, div.ydp9f8f1ebamsonormal
{mso-style-name:ydp9f8f1ebamsonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
.MsoChpDefault
{mso-style-type:export-only;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:870339617;
mso-list-template-ids:-1597456314;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#467886" vlink="#96607D" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-family:"Helvetica Neue",serif">According to the Washington DOR website:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Helvetica Neue",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif">"</span></i><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif;color:#333333">Persons are considered residents of this state for sales and use tax purposes
if they take actions which indicate that they intend to live in this state on more than a temporary or transient basis. A person may be considered a resident of this state even though the person is a resident of another state".</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></p>
<p class="ydp54c250f9msonormal" style="margin-bottom:12.75pt"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif;color:#333333">The Department of Revenue presumes that a person is a resident of this state if he or she does any of the following:</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></p>
<ul type="disc">
<li class="ydp54c250f9msonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Maintains a residence in Washington for personal use;</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Lives in a motor home or vessel which is not permanently attached to any property if the person previously lived
in this state and does not have a permanent residence in any other state;</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Is registered to vote in this state;</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Receives benefits under one of Washington's public assistance programs;</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Has a state professional or business license in this state;</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Is attending school in this state and paying tuition as a Washington resident or is a custodial parent with a
child attending a public school in this state;</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Uses a Washington address for federal or state taxes;</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Has a Washington State driver's license; or</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li><li class="ydp9f8f1ebamsonormal" style="color:#333333;mso-list:l0 level1 lfo1"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif">Claims Washington as a residence for obtaining a hunting or fishing license, eligibility to hold public office
or for judicial actions.</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></li></ul>
<p class="MsoNormal" style="margin-left:.5in"><i><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif;color:#333333">Persons may rebut the presumption of residency if they provide other facts which show that they do not intend to reside in this
state on either a temporary or permanent basis. A Washington resident who intends to move at a future date, however, will be considered a Washington resident.</span></i><i><span style="font-size:11.0pt;font-family:"Helvetica Neue",serif"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Beyond the info on the website, does anyone have actual experience with fighting DOR over these issues? I have a client who has a vacation property in Washington where they spend Summers, and her job is for
a company HQ in Washington, although she works remotely primarily from the permanent residence in FL (never goes into the office in Seattle).<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none">Chris Benis<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none">First Avenue Law Group, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none">321 First Avenue West, Seattle, WA 98119<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none">206.447-1900 office – 206.447.9075 fax – www. firstavenuelaw.com <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none">This message contains information that may be CONFIDENTIAL AND PRIVILEGED. Unless you are the addressee (or authorized to receive for the addressee), you may not use, copy or disclose to
anyone the message or any information contained in the message. If you have received the message in error, please advise the sender by reply e-mail chrisb@firstavenuelaw.com, and delete this message. Thank you very much.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:none">To comply with recent IRS rules, we must inform you that this message, if it contains advice relating to federal taxes, was not intended or written to be used, and it cannot be used, for
the purpose of avoiding penalties that may be imposed under federal tax law. Under recent IRS rules, a taxpayer may rely on professional advice to avoid federal tax penalties only if that advice is reflected in a comprehensive tax opinion that conforms to
stringent requirements under federal law. Please contact me if you would like to discuss our preparation of an opinion that conforms to these new rules.<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>