§ 19-1404.  Exempt Parties. 266
   The United States, the Commonwealth, or any of their instrumentalities, agencies or political subdivisions and the Philadelphia Land Bank shall be exempt from payment of the tax imposed by this article. The exemption of such governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.



   Amended, Bill No. 170205 (approved May 17, 2017).