Yes, the seller is responsible for paying the real estate conveyance tax in Connecticut. The tax rate is tiered and ranges from 0.75% to 2.75% of the sales price, depending on the value of the property and the municipality in which it is located. The seller is also responsible for paying the controlling interest transfer tax if the property is being sold as part of the sale of a business entity that owns an interest in the property. This tax is imposed at a rate of 1.11% of the present true and actual value of the property.