Yes, the seller is responsible for paying the transfer tax in Pennsylvania. The transfer tax rate is 0.5% of the purchase price for properties sold for $1 million or less. For example, if the sale price is $200,000, the seller would pay $1,000 in transfer tax. The transfer tax is a fee imposed by the state and municipality where the property is located. The tax is used to help fund various services, such as schools, roads, and parks. The tax is also used to help maintain public records and provide other services to homeowners.