§ 38.073 EXEMPT PARTIES.
   The United States, the Commonwealth, 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, § 404) (Ord. 249, passed 12-15-1986, § 4)