Transfer tax

[Tom Tram]

Hey guys, newbie here.. Just wanted to ask the pros about transfer taxes at closing. This might be redundant somewhere on the forums but I didn't manage to find anything.

So my question is, in a wholesale deal in which I would double close/assign who would normally pay the real estate transfer tax... seller or buyer? As a wholesaler obviously I wouldn't, but if the seller was on the hook for it, technically it would come out of my wholesale fee right?