The United States, the state, or any of their instrumentalities, agencies, or political subdivisions shall be exempt from payment of the tax imposed by this subchapter. The exemption of such governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.
(Prior Code, Ch. 24, Pt. 2, § 205) (Ord. 3-88, passed 9-6-1988)