§12.1 - Overview
| Jurisdiction | Washington |
§12.1 OVERVIEW
The real estate excise tax is an excise tax imposed on each sale of real estate in Washington unless a specific exemption applies. A sale includes any transfer of real estate for valuable consideration, including certain transfers and acquisitions of controlling interests in corporations, partnerships, and other entities that own real property in Washington. The real estate excise tax is payable by the seller at the time of the transfer based on the selling price of the real estate...
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