No tax authorized by this article is imposed with respect to any transaction in interstate commerce or otherwise to the extent that such business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this state or any political subdivision thereof, nor shall any persons engaged in the act or privilege of originating or receiving telecommunications, 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 any occupation tax authorized by Ill. Rev. Stat. ch. 24, § 8-11-2.