Like any other kind of property, you will need to pay taxes on land sales. The mere fact that it does not include a house does not exempt it from either property taxes or transfer taxes. After all, in reality, the land is the most expensive part of your property and will command the biggest portion of a tax assessment, especially if the land you own or are buying is developed land that is ready for building. You will still pay taxes on land sales of undeveloped land, but they will be less than if the land was developed.
The reason for that is undeveloped land requires more work to be ready for building up to and including clearing if it is in a wooded area. Other factors may also influence the taxes on land sales such as the location and the price of other land in the surrounding areas. Of course, this is an influence even on land on which a building has been built as well, but prime land prices mean higher taxes on land sales.