According to the GAR Purchase and Sale Agreement, this is what closing costs are:

5. Closing Costs.
A. Items Paid By Buyer at Closing. At closing, Buyer shall pay the following:
1. Georgia property transfer tax;
2. All costs, fees and charges to have the closing attorney search title and prepare: (a) the warranty deed; (b) owner’s affidavit;
(c) Buyer’s powers of attorney; and (d) all promissory notes, deeds to secure debt and other loan documents required by any lender
providing financing in the transaction;
3. All closing costs, tax service charges, recording costs, courier fees, overnight delivery fees, document preparation fees, underwriting fees, delivery, copying and handling charges, and all other costs, fees, charges and amounts to otherwise close this transaction except as they relate to the clearance of title encumbrances and/or defects necessary for Seller to be able to convey good and marketable title to the Property.
B. Items Paid By Seller at Closing. At closing, Seller shall pay the following:
1. The sum of $________________________ to be used by Buyer as a contribution for the items in the paragraph above. In addition, Buyer may use the Seller’s contribution to pay for, including but not limited to, survey costs, appraisals, insurance (including flood insurance, if applicable), inspections, termite treatment and/or repair guarantee and, if Buyer is obtaining mortgage financing, escrow establishment charges, loan discount points, costs to buy down a loan, and other similar costs (unless any of the same are prohibited by Buyer’s mortgage lender). Unspent sums, if any, shall remain with the Seller.
2. Except as provided above, all sums, costs, charges and fees necessary to clear title encumbrances and/or defects to allow Seller to be able to convey good and marketable title to the Property.
3. Any extra costs, fees and charges resulting from Seller not being able to attend the closing in person.
C. Prorated Amounts: Seller and Buyer agree to prorate the following: (1) real estate taxes and community association assessments, if any, for the calendar year in which the sale is closed, as of the date of closing; and (2) all utility bills as of the date of closing (or the day of possession of Property by Buyer, whichever is later) that are issued after closing and include service for any period of time Property
was owned/occupied by Seller or Seller’s invitees. In the event real estate taxes are paid at closing based upon an estimated tax bill or tax bill under appeal, Buyer and Seller upon the issuance of the actual tax bill or the appeal being resolved shall promptly make any financial adjustments between themselves as are necessary to correctly prorate the tax bill. This subparagraph shall survive the closing.

So, as you can see, closing costs are negotiable and taxes are prorated. Many buyers and sellers for that matter think that closing costs are solely the responsibility of one or the other. They are negotiable.

Note: In 2008, the termite clearance letter became the responsibility of the buyer.