(A) No tax shall be imposed by this chapter with respect to any transaction in interstate commerce or otherwise to the extent to which the business may not, under the Constitution and statutes of the United States, be made subject to taxation by the state or any political subdivision thereof.
(B) No tax shall be imposed by this chapter with respect to the distribution, supply, furnishing or sale to any political subdivision of the state for use in any building located in the city which is owned by a political subdivision and which building is used solely for governmental public purposes.
(Ord. 87-52, passed 10-27-1987; Ord. 96-40, passed 10-22-1996; Ord. 07-53, passed 9-11-2007)