The payment of the intangibles taxes is:

The payment of intangibles taxes being negotiable between the buyer and seller reflects the flexibility inherent in real estate transactions. In Georgia, the responsibility for intangibles taxes—generally associated with the transfer of real property and its financing—can indeed be agreed upon in the sales contract. This means that the buyer and seller can come to a mutual agreement whether the seller will pay this tax, the buyer will pay it, or they will split the cost.

Such negotiation is common in real estate deals, allowing the parties involved to customize their agreement based on factors such as the total sales price, local market conditions, and other terms of the contract. This flexibility promotes a collaborative approach where both parties can negotiate terms in a way that is most beneficial for their specific situation.

In real estate transactions, it's vital for all parties to be clear about who is responsible for various costs, including taxes, to avoid misunderstandings and ensure all legal obligations are met.