The United States of America, the state, and the political subdivisions, boards, commissions, and authorities thereof and all IRS-recognized religious entities and hospitals are exempted 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, IRS-recognized religious entities, and hospitals.
(1998 Code, § 58-35) (Ord. passed 5-13-1975; Ord. O-2023-15, passed 9-19-2023)