Hi, Rob:  It's not a matter of calculating the tax or who pays or where to put it on the HUD.  Calculations are the same.  Who pays is negotiable between parties.  Where to put it on the HUD?  I just use the extra lines in the 1200 section.

The issue is that transfers of interest that are not deeded may now be taxable transfers.

Let's say you have a purchase - a relocation deal - not Prudential because they always do two deeds.  Let's say you are working with a relocation company that presents a deed from the vested owners to your buyers BUT the vested owners have assigned their interest aka proceeds to the relo company.  BINGO you've got to collect a transfer tax on the undeeded transfer from the vested owner to the relo company.  I suggest doing it at the same consideration as you have on the deed into your buyers.  You'll have to do a statement of account when paying the tax.

I'm more concerned about assignments of sales agreements.  Let's say you have a title order that comes in with Rob Robinson as the purchaser but before closing, Rob says that Diane Cipa is really the buyer and he is assigning his interest in the contract to her.  That's taxable, now at the contract price.  The same would hold true if Rob said, hey I want this to go into an LLC.  Get it?

This will capture non-vested flips and so-called wholesaling of real estate in PA.  I'm guessing that's what they are driving at.