Kentucky transfer tax is:

Option A is incorrect because Kentucky does impose a transfer tax on real estate transactions. This misconception may arise from confusion with states that have eliminated their transfer tax, but Kentucky maintains this tax as a standard part of real estate transactions, requiring payment at closing.

Kentucky does not use a 1% sale price tax for transfers. While some states do use percentage-based calculations, Kentucky specifically uses the $0.50 per $500 method instead.

Kentucky does not impose a flat $100 transfer tax. This would be an unusually simple structure that doesn't account for property value differences, and it doesn't match Kentucky's actual tax calculation method.