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The base tax and additional base tax are paid by the grantor (seller), and such tax shall not be paid directly or indirectly by the grantee (buyer) except as provided in a contract between seller and buyer. However, if the seller doesnt pay the tax, or is exempt from the tax, the buyer must pay the tax.
In North Carolina, the seller is responsible for paying the excise or transfer tax. The transfer tax is calculated based on the sales price of the property. The rate is currently set at $1 per $500 of the sales price. The seller typically pays this tax at the time of closing.
Pennsylvania realty transfer tax is imposed at a rate of 1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing. Both grantor and grantee are held jointly and severally liable for payment of the tax.
The documentary transfer tax, also called the excise tax, is charged on every sale of real estate in California. The seller customarily pays the tax, so the escrow agent will treat it as a debit for the seller, unless specifically instructed to do otherwise.
Understanding Transfer Taxes A transfer tax on real estate may be imposed by state, county, or municipal authorities for the privilege of transferring real property within the jurisdiction. The government is effectively taxing the transfer of a legal deed, certificate, or title from a seller to a buyer.
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Bad news here too basically only the government is exempt from transfer taxes. Unless youre the federal government, New York State or a foreign government, you have to pay. Even for foreign governments, the property must be used exclusively for diplomatic or consular purposes.
Form TP-584-REIT Combined Real Estate Transfer Tax Return and Credit Line Mortgage Certificate for Real Estate Investment Trust.
36 M.R.S. 4641 - 4641-N The rate of tax is $2.20 for each $500 or fractional part of $500 of the value of the property being transferred. The tax is imposed on the grantor (seller), and on the grantee (buyer). Sale of Real Estate - RETT is imposed on each deed by which any real property in Maine is transferred.

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