Federal, state, county and municipal governments and their respective agencies shall
be exempted from the payment of the tax levied hereunder. All recognized churches
shall be exempt from the payment of the public service tax on church property used
exclusively for church purposes, provided, however, service to parsonages shall not
be exempt from the tax. The tax hereby levied shall not apply to uncollected charges
for such services, nor to purchases of local telephone service or other telecommunication
services for use in the conduct of a telecommunication service for hire or otherwise
for resale; nor shall the tax hereby levied apply to the sales of bottled water; or
the sales of bottled gas in portable containers of sixty-pound size or less.
