TAX LIABILITY
RCW 82.45.080 subjects the seller of real estate to the payment of the excise tax, and RCW 82.08.050 and 82.12.020 subjects the
buyer or user of personal property to the retail sales or use tax. Therefore, if the transfer is subject to the excise tax, it is the liability of
the seller and if the transfer is subject to the retail sales or use tax, it is the liability of the purchaser or user.
DEFINITION OF REAL ESTATE
A used mobile home is defined as real estate for purposes of this tax when the following conditions are met:
1. The mobile home was previously taxed by: (a) having been sold at retail and the retail sales tax has been paid (Chapter 82.08
RCW), or (b) having been used, and the use tax has been paid (Chapter 82.12.RCW).
2. The mobile home has substantially lost its identity as a mobile unit by virtue of : (a) being fixed in location upon land owed
or leased by the owner of the mobile home, (b) being placed on a foundation (posts & blocks), and (c) having fixed pipe
connections with sewer, water, and other utilities.
TRANSFER SUBJECT TO EXCISE TAX
The transfer of a used mobile home will be subject to the real estate excise tax (Chapter 82.45 RCW) on the following transactions:
1. Transfers between individuals, and there is no requirement that the unit be moved.
2. Transfer from individual to dealer (trade-in), and there is no requirement that the unit be moved.
3. Transfer from a dealer to individual, and there is no requirement that the unit is to be moved. Dealer may be allowed credit on
the excise tax if unit was taken in trade, was not moved, and resale occurred within nine months.
TRANSFER SUBJECT TO THE RETAIL SALES OR USE TAX
The transfer of a new or used mobile home will be subject to the retail sales tax (Chapter 82.08 RCW) or use tax (Chapter 82.12
RCW) on the following transactions:
1. Transfers between individuals when as part of the written agreement the unit is required to be moved.
2. Transfers of a mobile home upon which neither the retail sales tax, use tax, nor the real estate excise tax has been paid,
whether the unit is to be moved or not.
3. All transfers from a dealer’s sales lot.
CERTIFICATION OF TAXES PAID
The law requires that a copy of the excise tax affidavit and a copy of a treasurer’s certificate, stating that the property taxes have
been paid, be used as evidence of payment of the taxes. The Department of Licensing is prohibited from transferring or issuing a
certificate of ownership until it has verified that:
1. The excise tax on the sale, if due, has been paid, or the sales or use tax, if due, has been paid, and
2. Any property taxes, whether real or personal, which are due on the mobile home have been paid.
LOCAL REAL ESTATE EXCISE TAX
Cities and/or counties are authorized to adopt by ordinance additional real estate excise tax to be collected and distributed by the
county treasurer (Chapter 82.46 RCW).
DUE DATE, INTEREST AND PENALTIES
Tax is due at the time of sale/transfer. If tax is not paid within one month of the date of sale/transfer, interest and penalties will
apply. The interest rate is variable and determined per RCW 82.32.050. Delinquent penalties are 5% one month after the due date;
10% two months after the due date; and 20% three months after the due date. (RCW 82.45.100)
• State Technology Fee: A $5.00 Electronic Technology Fee is due on all transactions. (RCW 82.45.180)
• Affidavit Processing Fee: A minimum of $5.00 shall be collected in the form of tax and processing fee. A processing fee is due
on all transactions where no tax is due and on all taxable transactions where the tax due is less than $5.00. (RCW 82.45.180)
AUDIT
Information you provide on this form is subject to audit by the Department of Revenue. Underpayments of tax will result in
the issuance of a tax assessment with interest and penalties. Note: in the event of an audit, it is the taxpayers’
responsibility to provide documentation to support the selling price or any exemption claimed. This documentation must
be maintained for a minimum of four years from date of sale. (RCW 82.45.100)
RULING REQUESTS
You may request a ruling on the taxability of the property transfer. Go to our website at dor.wa.gov/rulings or fax your request to
360-705-6655.
WHERE TO SEND COMPLETED FORMS:
Completed forms must be submitted to the County Treasurer’s or Record’s Office where the property is located.
For tax assistance, contact your local County Treasurer/Recorder or visit https://dor.wa.gov or call 360-534-1503. To request this document in an alternate format, visit
https://dor.wa.gov or call 360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711.
REV 84 0003e (12/13/19)