884.03 PERSONS EXEMPTED FROM TAX.
   (a)   No tax shall be 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 the State or any political subdivision thereof.
   (b)   No person engaged in the business of distributing, supplying, furnishing or selling gas or electricity, or engaged in the business of transmitting messages, is subject to taxation under this chapter for such transactions as are or may become subject to taxation under the provisions of the "Municipal Retailers' Occupation Tax Act" authorized by Section 23-111 of the "Revised Cities and Villages Act," approved August 15, 1941, as amended.
(Ord. 433. Passed 6-10-74; 1976 Code §9-21.)