(A) The following are hereby exempt from the payment of the tax imposed and levied by this subchapter with respect to the purchase of utility service used by such governmental agencies:
(1) The United States of America, diplomatic personnel exempt by laws of the United States;
(2) Offices of the state and political subdivisions; and
(3) Boards, commissions and the authorities and agencies of the state and political subdivisions.
(B) Churches are hereby exempt from the payment of the tax imposed and levied by this subchapter with respect to the purchase of utility service.
(1996 Code, § 148-14)