No tax is imposed by this chapter with respect to any transaction in 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 this state or any political subdivision hereof nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas be subject to taxation under the provisions of this chapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailer's Occupation Tax Act authorized by ILCS Chapter 65, Act 5, § 8-11-1.
(Ord. 1401, passed 1-18-10)