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Commissions – real estate firms

A real estate firm is a sole proprietorship, partnership, limited liability partnership, corporation, limited liability company, or other legally recognized business entity conducting real estate brokerage services in this state and licensed as a real estate firm. Real estate firms are required to pay business and occupation (B&O) tax on the gross commission earned by the firm, including the commission paid to brokers (commonly referred to as agents), managing brokers, and designated brokers.