§ 24-204.   Exempt Parties.
   The United States, the Commonwealth of Pennsylvania, or any of their instrumen talities, agencies or political subdivisions shall be exempt from payment or the tax imposed by this article. The exemption of governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.
(Ord. 91-1, 9/9/1991, § 11.84)