Vinny, as Corey mentioned, there are times when the buyer pays the transfer tax. If you are buying a short sale, foreclosure, or new construction, you probably are. Because we usually send you a GFE before we see the contract of sale, we cannot confirm whether you are responsible or not. Just because it is on your GFE does not mean that you are paying it. If your contract of sale says that the seller is paying, then they are. As mentioned by all the other loan officers, we would rather err on the side of caution so we don't have to pay. I heard a story at a closing, told by the title closer, where a loan officer who was handling things for a Merrill Lynch client did not disclose the transfer tax, it was due at closing, on a very large purchase, and Merrill had to cover the transfer tax. Not sure who was responsible for these new RESPA laws, but we are not loving it, and it seems to only confuse the buyers.