(p) Refinancing means a closed-end mortgage loan or an open-end line of credit in which a new, dwelling-secured debt obligation satisfies and replaces an existing, dwelling-secured debt obligation by the same borrower.
I would consider the contract between the seller and the buyer to be a dwelling secured debt obligation.
Many of us report these as a refinancing, many others report them as purchases. Make a determination, document your reasoning and report all like loans consistently.
The opinions expressed are mine and they are not to be taken as legal advice.