Escrow & Title

In North Carolina, the 'excise tax' (revenue stamps) on deed transfers is paid at what rate and by whom?

A$1 per $1,000 of the sale price, paid by the buyer
B$2 per $1,000 of the sale price, paid by the seller
C$1 per $500 of the sale price, paid by the seller✓ Correct
D$1 per $500 of the sale price, paid by the buyer

Explanation

NC excise tax on deeds is $1 per $500 (or fraction thereof) of the sale price, and it is customarily paid by the seller at closing.

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