72 Pa. Stat. § 8102-C.2

Current through P.A. Acts 2023-32

Section 8102-C.2 - Exempt parties

The United States, the Commonwealth or any of their instrumentalities, agencies or political subdivisions, or veterans' service organizations shall be exempt from payment of the tax imposed by this Article. The exemption under this section shall not, however, relieve any other party to a transaction from liability for the tax.

72 P.S. § 8102-C.2

Amended by P.L. TBD 2017 No. 43, § 30, eff. 10/30/2017.

Amended by P.L. TBD 2016 No. 84, § 16.4, eff. 7/13/2016.

1971, March 4, P.L. 6, No. 2, § 1102-C.2, added 1986, July 2, P.L. 318, No. 77, § 11, imd. effective.