In North Carolina, transfer taxes are typically paid by the seller. The exact allocation of the tax between the buyer and seller may vary depending on local regulations or the terms of the sale agreement. However, as a general guideline, the seller is responsible for paying the majority of the transfer tax.
It is important to note that local regulations and specific transaction details may influence the allocation of closing costs between the buyer and seller. Consulting with a real estate attorney can ensure a smooth and legally sound closing process.