Maria is selling her single-family home in Worcester, Massachusetts for $480,000. At the closing, who is primarily responsible for paying the Massachusetts deed excise tax on this transaction?
Correct Answer
C) The seller, because the seller is the grantor conveying the deed
Under MGL Chapter 64D, Section 1, the deed excise tax is the legal obligation of the grantor — the seller — who is conveying the deed. The seller is responsible for purchasing and affixing the excise stamps to the deed before it is recorded. This is a Massachusetts-specific rule that differs from some other states where the obligation may be shared or fall on the buyer.
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