A. This tax shall not apply to purchases of bottled water wherein the purchaser is a passenger on an interstate carrier; nor shall this tax apply to the extent it would violate the United States Constitution or the Constitution of the State of Illinois.
B. It shall be presumed that all sales of bottled water from wholesale or retail bottled water dealers are subject to tax under this chapter until the contrary is established. The burden of proving that such is not taxable hereunder shall be upon the person so claiming.
(Added Coun. J. 11-13-07, p. 15814, § 2)