§ 201.24, F.S. — Obligations of municipalities, political subdivisions, and agencies of the state

There shall be exempt from all taxes imposed by this chapter:

# (1)

Any obligation to pay money issued by a municipality, political subdivision, or agency of the state.

# (2)

Any assignment, transfer, or other disposition, or any document, which arises out of a rental, lease, or lease-purchase for real property agreement entered pursuant to s. 1013.15(2) or (4).