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</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-size:12.0pt;font-family:"Times New Roman",serif'>WLTA Member may have heard that the DOR in some audit situations have asserted that sales tax must be paid on the recording fees collected by title companies, and that those funds be included in the gross revenues and thus also subject to the B&O tax.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>The WLTA believes that these fees are being provided by the buyer/seller/lender to record their documents (a pass through), putting the money into escrow to be disbursed on their behalf to the recorder’s office for specific documents at closing. They are not title company income for services provided.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>We’d like your input about any experience you may have with this problem. Please take the survey using the link below. If you operate in more than one county, <b><i>please do a separate survey response for each of those counties</i></b>, but no need to send more than one response relating to each county.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-ligatures:none'><a href="https://lp.constantcontactpages.com/sv/ARQjIHF/DORTaxationofRecording">Click here to take DOR Taxation of Recording Fees Survey</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>George<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>George Peters, WTP<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>Executive Director<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>Washington Land Title Association<o:p></o:p></span></p><p class=MsoNormal><a href="http://washingtonlandtitle.com/"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:blue'>http://washingtonlandtitle.com</span></a><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> <span style='color:#1F497D'><o:p></o:p></span></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>Mail: PO Box 328, Lynnwood, WA 98046<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>Delivery: 6817 208<sup>th</sup> St SW, #328, Lynnwood, WA 98036<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>206-437-5869 (Mobile)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>206-260-4731 (Fax)<o:p></o:p></span></p><p class=MsoNormal><a href="mailto:execdirector@wltaonline.org"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:blue'>execdirector@washingtonlandtitle.com</span></a><span style='font-family:"Calibri",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-ligatures:none'><img border=0 width=169 height=97 style='width:1.7583in;height:1.0083in' id="Picture_x0020_1" src="cid:image001.jpg@01DA4A29.BC984020" alt="WLTA Logo w-Ring Blue 1a"><img border=0 width=95 height=95 style='width:.9916in;height:.9916in' id="Picture_x0020_2" src="cid:image002.jpg@01DA4A29.BC984020"></span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>This is a confidential communication intended solely for the named recipient. If you are not the intended recipient, please destroy it and call George Peters at 206-437-5869 immediately. Thank you.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>