| WAC 128 |
Real
estate brokers and salesmen. |
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| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-128 |
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03/15/1983 |
Real estate brokers and
salesmen. |
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| RCW: | 82.04.150 |
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1961 |
Engaging in business. |
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82.04.255 |
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1993 |
Tax on real estate brokers. |
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82.04.390 |
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1961 |
Exemptions--Amounts derived from
sale of real estate. |
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| ETA |
3145.2009 |
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2/2/09 |
Real estate broker - Shared commissions and expenses |
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563.04.128 |
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10/1/93 |
REAL ESTATE BROKERS -- SHARED COMMISSIONS AND EXPENSES Revised 2/2/09 See ETA 3145.2009 |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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06/02/2011 |
Real Estate Brokerage Commissions |
| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
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05/28/2010 |
New Apportionment Method |
| Economic Nexus |
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05/28/2010 |
Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients |
| Economic Nexus |
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05/28/2010 |
Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income |
| Economic Nexus |
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09/10/2010 |
B&O Tax Reporting Requirement Continues After Business Activity Stops |
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| DIRECTIVE: |
None |
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| RPM: |
None |
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| WTD: |
9 WTD 67 |
90-32 |
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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." |
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9 WTD 81 |
90-44 |
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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. |
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9 WTD 286-65 |
90-173 |
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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. |
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10 WTD 19 |
90-226 |
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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. |
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10 WTD 139 |
90-360 |
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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. |
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20 WTD 500 |
00-090 |
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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. |
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21 WTD 329 |
02-0053 |
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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. |
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21 WTD 329 |
02-0053 |
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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). |
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| OTHER: |
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Voter registration assistance (Secretary of State)