SSL for REST Access

To use REST from outside the firewall I’m told I’ll need an SSL Cert. Can someone confirm, this should be to the transaction server, not the database server (SQL)?

Correct; you’ll apply the certificate at the iis level and the api will be exposed through the application layer
A typical scenario would be a reverse web proxy to handle the outside the firewall traffic and securely handle the firewall pass through. Do your homework though as this isn’t something to guess on