In Georgia, the transfer tax is split between the buyer and the seller. The buyer is responsible for paying 0.35% of the sale price, and the seller is responsible for paying 0.15% of the sale price. This means that for every $1,000 of the sale price, the buyer would pay a transfer tax of $3.50, and the seller would pay a transfer tax of $1.50.
Please note that these are just general guidelines, and specific closing costs and their allocation between the buyer and seller may vary depending on the individual transaction and local regulations. It is always advisable to consult with a real estate attorney to ensure a smooth and legally sound closing process.