# WAC 458-61A-104: WAC 458-61A-104. Assignments

> Washington · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_104

## Section

- **Citation:** WAC 458-61A-104
- **Heading:** WAC 458-61A-104. Assignments
- **Jurisdiction:** Washington
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Administrative Code / Title 458 / Chapter 458-61A / Section 458-61A-104

## Text

(1) Purchasers.
(a) The real estate excise tax does not apply to an assignment of a purchaser's interest in an earnest money agreement if neither the earnest money agreement nor its assignment results in a change of title to or ownership of the real property.
(b) The real estate excise tax does apply to transfers when the purchaser of real property under a real estate contract assigns the purchaser's interest in the contract for consideration. The tax is based on all consideration paid or contracted to be paid to the grantor for the assignment, including any unpaid principal balance due on the assigned real estate contract.
(2) Sellers. The real estate excise tax does not apply when a seller of real property under a real estate contract assigns any interest in the contract to a third party.
(3) Documentation. The real estate excise tax affidavit is not required for exempt assignments; however, the instrument of assignment must be stamped by the county treasurer as required by WAC 458-61A-301 . The stamp will cross-reference the number of the affidavit relating to the contract being assigned.

## Nearby sections

- [WAC 458-61A-100 WAC 458-61A-100. Real estate excise tax — Overview](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_100.md)
- [WAC 458-61A-101 WAC 458-61A-101. Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_101.md)
- [WAC 458-61A-102 WAC 458-61A-102. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_102.md)
- [WAC 458-61A-103 WAC 458-61A-103. Transfers involving an underlying debt](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_103.md)
- [WAC 458-61A-104 WAC 458-61A-104. Assignments](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_104.md)
- [WAC 458-61A-105 WAC 458-61A-105. Mobile and floating home sales](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_105.md)
- [WAC 458-61A-106 WAC 458-61A-106. Sales of improvements to land, leases, and leases with option](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_106.md)
- [WAC 458-61A-107 WAC 458-61A-107. Option to purchase](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_107.md)
- [WAC 458-61A-108 WAC 458-61A-108. Contractor](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_108.md)
- [WAC 458-61A-109 WAC 458-61A-109. Trading/exchanging property and boundary line adjustments](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_109.md)
- [WAC 458-61A-110 WAC 458-61A-110. Relocation service—Two-deed process](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_110.md)
- [WAC 458-61A-111 WAC 458-61A-111. Easements, development rights, water rights, and air rights](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_111.md)
- [WAC 458-61A-112 WAC 458-61A-112. Mineral rights and mining claims](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_112.md)
- [WAC 458-61A-113 WAC 458-61A-113. Timber, standing](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_113.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_61A_104. Check the current official text before relying on it. Not legal advice.