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WAC 128 Real estate brokers and salesmen.  
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-128   03/15/1983 Real estate brokers and salesmen.
         
       
RCW: 82.04.150   1961 Engaging in business.
  82.04.255   1993 Tax on real estate brokers.
  82.04.390   1961 Exemptions--Amounts derived from sale of real estate.
         
       
ETA 3145.2009 2/2/09 Real estate broker - Shared commissions and expenses
563.04.128 10/1/93 REAL ESTATE BROKERS -- SHARED COMMISSIONS AND EXPENSES Revised 2/2/09 See ETA 3145.2009
         
       
INDUSTRY GUIDES:      
         
         
SPECIAL NOTICES:      
Real Estate Brokers
    06/02/2011 Real Estate Brokerage Commissions
Economic Nexus     05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus     05/28/2010 New Apportionment Method
Economic Nexus     05/28/2010 Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus     05/28/2010 Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income
Economic Nexus     09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 9 WTD 67 90-32   B&O TAX -- REAL ESTATE BROKERAGE COMMISSIONS -- NON-PYRAMIDING -- CORPORATION.The non-pyramiding provision in RCW 82.04.255 applies equally to an incorporated "associate real estate broker" and to an unincorporated "associate real estate broker."
  9 WTD 81 90-44   SERVICE B&O TAX -- REAL ESTATE COMMISSIONS --MEASURE OF TAX -- PORTION PAID TO BROKERS IN SAME OFFICE -- TAX CONSEQUENCES.The measure of the tax on real estate commissions earned by a real estate broker who pays a portion to associate brokers in the same office on a particular transaction is the gross commission including that portion paid to associate brokers.Where the real estate broker has reported the gross commission for tax purposes, the associate brokers in the same office are not required to pay B&O tax on the payments received by them on the same transaction even if they assign the payments to another person who was not involved in the transaction.
  9 WTD 286-65 90-173   B&O TAX -- DEDUCTION -- REAL ESTATE BROKERS -- COMMISSIONS.Commissions earned by real estate brokers which are shared with parties who are not real estate brokers are not deductible from the measure of the broker's B&O tax.
  10 WTD 19 90-226   B&O TAX - EXCLUSION -ADVANCE AND REIMBURSEMENTS - REAL ESTATE BROKERAGE - EXPENSES REIMBURSED BY AGENTS.A real estate brokerage may not exclude reimbursements received from its salespersons for services provided by third parties (such as telephone, multiple listings) from gross income if it is either primarily or secondarily liable for the charges, unless solely as agent.
  10 WTD 139 90-360   B&O TAX -- REAL ESTATE COMMISSIONS -- WHAT CONSTITUTES.Real estate commissions are subject to B&O tax on the full amount of the commission at the time of receipt by the brokerage office.Where broker is entitled to a nonrefundable monthly payment from agents regardless of whether commissions are earned by the agents, the income is subject to B&O tax.Such a nonrefundable payment is not a portion of a commission received for a particular transaction.Crescent Realty, Inc. v Department of Rev. distinguished.
  20 WTD 500 00-090   B&O TAX -- REAL ESTATE BROKERS -- DESK FEES.Amounts earned by a real estate broker from real estate associates for use of the broker's offices, equipment, and services are subject to the B&O tax rate specifically applicable to real estate brokers rather than the tax rate on royalties earned from granting intangible rights.
  21 WTD 329 02-0053   B&O TAX -- REAL ESTATE BROKERS - FEES RECEIVED FROM SALES AGENTS - NOT IN EXCHANGE FOR SPECIFIC GOODS/SERVICES.Real estate brokers are taxable on their "gross income of the business," which term includes "fees," even if such fees are not in exchange for particular goods or services.
  21 WTD 329 02-0053   REAL ESTATE BROKERS - FEES RECEIVED FROM SALES AGENTS -CLASSIFICATION.Fees received by a real estate broker from its sales associates are taxable as "gross income of the business" under the brokers' rate provided by RCW 82.04.255.Accord: Det. No. 00-090, 20 WTD 500 (2001).
       
       
       
       
OTHER: