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Minnesota state deed tax

Quick! Who Pays the State Deed Tax, the Buyer or the Seller?

Bonus Question:  Who SHOULD Pay the State Deed Tax? Like most (all?) veteran Minnesota Realtors, I assumed that home sellers paid the state deed tax at closing — .34% of the sales price**, at least in Hennepin County — because that’s what state law prescribed. Unh-unh. Apparently, that’s merely a custom, albeit a universally observed...
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