No tax is imposed by §§ 95.20 through 95.27 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 this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling gas or electricity, or engaged in the business of transmitting messages, be subject to taxation under the provisions of §§ 95.20 through 95.27 for these transactions as are or may become subject to taxation under the provisions of the "Municipal Retailers' Occupation Tax Act" authorized by ILCS Ch. 65, Act 5, § 8-11-1.
(Ord. O-43-74, passed 11-5-74)