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Some U.S. states have a variety of transfer tax laws which may include specific exemptions for certain types of buyers based on buying status or income level. For example, Maryland exempts certain "first time buyers" from a percentage of the total  or excludes a portion of the property's sales price from taxation altogether.
Another variation which exists is either the legal requirement to split the taxes between the parties or the local custom to do so. Thus, in Washington, DC, the 2.2% is generally split between the seller and the buyer.
- 1031 exchange, IRC 1031 Tax-Deferred Exchange
- Real estate economics
- Real estate pricing
- Housing bubble
- Bahl, R. (2004). Property transfer tax and stamp duty (No. paper0427). International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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