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Consider if there is a capital gain event, and if so is it large enough to place it in the new 7% cap gains tax requirement.
<div>I don’t know the specifics of your transaction, am not a tax attorney, and have not looked at the DOR’s WACs on this but as a start here is the statute.</div>
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<div>See: <a href="https://app.leg.wa.gov/RCW/default.aspx?cite=82.87.040">https://app.leg.wa.gov/RCW/default.aspx?cite=82.87.040</a></div>
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<div dir="ltr">sent on iphone, apologies for typos!
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<div>Kathleen J. Hopkins,</div>
<div>Esq. (retired)</div>
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<div>Email: mrsdavidhopkins@gmail.com</div>
<div>cell: 206-999-2728 (personal only)</div>
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<div>NOTE: I am RETIRED,</div>
<div>please update your contact information with my phone and email listed above.</div>
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<div>Note that I am only checking and replying to emails for personal and bar association messages. For work related messages contact RPLG’s paralegal Caroline Louie at CLouie@rp-lawgroup.com.</div>
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<blockquote type="cite">On Jan 23, 2026, at 5:42 PM, Kevin Bukoskey <kevin@glgmail.com> wrote:<br>
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Hi Listmates,</div>
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<p style="direction: ltr; margin: 0in;"><span style="font-family: Aptos, Arial, Helvetica, sans-serif; font-size: 11pt; color: rgb(0, 0, 0);">When closing a purely 100% interest sale in an LLC that owns no real property, at closing are there any taxes that
need to be paid on the purchase price or otherwise through escrow? My understanding is that because this is a sale of LLC membership interests and the LLC owns no real property (it leases only), the transaction is an equity sale and is not subject to Washington
sales tax, REET, or any tax on inventory or COGS, and no tax is calculated or collected through escrow, correct?</span></p>
<p style="margin: 0in;"><span style="font-family: Aptos, Arial, Helvetica, sans-serif; font-size: 11pt; color: rgb(0, 0, 0);"> </span></p>
<p style="margin: 0in;"><span style="font-family: Aptos, Arial, Helvetica, sans-serif; font-size: 11pt; color: rgb(0, 0, 0);">I know seller has to be up to date with their state taxes (B&O, sales tax, etc.) and usually provide a tax status letter through DOR,
but isn’t that it?</span></p>
<p style="margin: 0in;"><span style="font-family: Aptos, Arial, Helvetica, sans-serif; font-size: 11pt; color: rgb(0, 0, 0);"> </span></p>
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Thanks. </div>
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