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Thank you for your question. Please permit me to assist you--I happen to be a Pennsylvania licensed professional.My apologies but the answer is 'no', a municipality is separate from the state in terms of taxation and obligations. There are typically three layers of potential tax obligation on a transaction. There is the federal layer, a state layer, and a local or a municipal layer. None of those are related to one another, and a transaction that may have no state obligation may still have local and federal obligations. Similarly a transaction that may have no local obligation may still have state or federal obligations, and so forth. The municipality should only exempt the transaction if municipal rules so permit, but otherwise a state exemption is not the same as a municipal obligation in this instance.Hope that helps.