In most cases, the buyer pays the transfer tax at closing in Utah. The transfer tax rate varies by municipality, with Salt Lake City having a 0.5% tax, for example.
However, the buyer and seller can negotiate who pays the transfer tax in the contract of sale.
Remember, these are general guidelines, and specific costs can vary depending on your situation. Consulting with a real estate attorney or title company in Utah is crucial for an accurate estimate and to ensure a smooth and secure sale.