Georgia's statewide real-estate transfer tax is $1 for the first $1,000 of sale price or fraction, then 10 cents for each additional $100 or fraction. On a taxable $300,000 sale, that comes to $300.
The seller is legally liable, but the sales contract can assign payment to the buyer. The deed generally cannot be recorded until the tax is paid, and some statutory exemptions may apply.
Your mortgage payoff, liens, back taxes, and share of current property taxes are separate.
When you sell to us, we pay the closing costs, including Georgia real-estate transfer tax.
Georgia Department of Revenue transfer-tax details · Official Code of Georgia