The person who establishes a trust and places property into it.
State Law
Arizona
includes every person from or by whom an estate or interest in real property passes, in or by a deed Arizona Laws 1-215
California
means a person who sells, leases, or otherwise transfers a dealership California Education Code 74180
Delaware
includes every person by whom a freehold estate or interest is conveyed Delaware Code Title 6 Sec. 4307
Indiana
has the meaning set forth in Indiana Code 32-21-2-1, Indiana Code 32-21-3-2 means every person by whom an estate or interest in land is:

Indiana Code 32-17-1-1

Iowa
includes but is not limited to a seller, mortgagor, borrower, assignor, lessor, or affiant Iowa Code 558.1B means any person with sufficient fee title or other property ownership interests necessary to create a valid environmental covenant under Iowa law Iowa Code 455I.2
Maine
means the person who conveys a freehold estate or interest in land Maine Revised Statutes Title 15 Sec. 225
Michigan
may be construed as including every person from or by whom any estate in lands passes in or by any deed Michigan Laws 324.30323
Montana
means a person who grants a dealership Montana Code 30-11-801, Montana Code 30-11-901 means the person conveying real property by a trust indenture as security for the performance of an obligation Montana Code 71-1-303
Nebraska
shall include every person from or by whom any estate or interest passes in or by any conveyance Nebraska Statutes 49-801
New Hampshire
is a person who grants a distributorship or any agent or representative thereof New Hampshire Revised Statutes 358-E:1
New York
means the person making the conveyance of real property or interest therein N.Y. Tax Law 1401, N.Y. Tax Law 1424, N.Y. Tax Law 1438-A, N.Y. Tax Law 1439-A, N.Y. Tax Law 1439-A*2, N.Y. Tax Law 1439-A*3, N.Y. Tax Law 1439-AA, N.Y. Tax Law 1440, N.Y. Tax Law 1448-G, N.Y. Tax Law 1449-F, N.Y. Tax Law 1449-AA, N.Y. Tax Law 1449-AAA, N.Y. Tax Law 1449-AAAA, N.Y. Tax Law 1449-AAAAA
Rhode Island
means a person who grants a dealership, and any successor in interest;

(6) “Person” means a natural person, partnership, joint venture, corporation or other entity Rhode Island General Laws 6-54-2.

Utah
means the individual, group of individuals, foundation, corporation, or public or private organization making the grant Utah Code 63J-7-101
Wisconsin
includes every person from or by whom any freehold estate or interest passes in or by any deed; and “grantee” includes every person to whom any such estate or interest passes in like manner Wisconsin Statutes 403.504