Does a seller concession show up in the contract or recorded sale price?

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What happens if a seller offers a closing credit or some sort of other concession to the buyer? Does that get reflected in the contract sale price? Does it get reflected in the final, recorded sale price in public records?

I have seen the transfer tax added to the public, recorded sale price before for new development sales. Just wondering whether the price or "consideration" gets reduced accordingly the other way other.

Also, what price does the broker then calculate his or her commission off of?