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 Civil Code 81
Delaware
includes every person by whom a freehold estate or interest is conveyed Delaware Code Title 1 Sec. 302
Indiana
has the meaning set forth in IC 32-17-1-1 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
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 1 Sec. 72
Michigan
may be construed as including every person from or by whom any estate in lands passes in or by any deed Michigan Laws 8.3e
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 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, N.Y. Tax Law 1449-AAAAAA, N.Y. Tax Law 1449-AAAAAAA, N.Y. Tax Law 1401, N.Y. Tax Law 1424, N.Y. Tax Law 1438-A, N.Y. Tax Law 1439-A
Rhode Island
means a person who grants a dealership, and any successor in interest, regardless of the subsequent sale or change in ownership of such person 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 990.01