No tax is imposed by this article with respect to any transaction to interstate commerce or otherwise to the extent to which such 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; nor shall any persons engaged in the business of selling gas or electricity be subject to taxation under the provisions of this article for such transactions as are or may become subject to taxation under the provisions of 65 ILCS 5/8-11-1.
(Ord. 93-12-113, passed 12-14-1993)