Escrow & Title

The Georgia Transfer Tax is paid at the rate of $1 per $1,000 of consideration on the first $100,000, then $1.10 per $1,000 above $100,000. Who typically pays this tax in Georgia?

AThe buyer
BThe seller✓ Correct
CSplit equally between buyer and seller
DThe closing attorney

Explanation

In Georgia, the real estate transfer tax (intangibles recording tax does not apply here; the deed transfer tax) is customarily paid by the seller at closing.

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