In all areas the tax shall be collected by all persons required to collect State gross receipts taxes. However, the tax shall not be imposed on the gross receipts from the sale of motor fuel or special fuel, as defined in Chapter 452A of the Code of Iowa, on the gross receipts from the rental of rooms, apartments or sleeping quarters which are taxed under Chapter 423A of the Code of Iowa during the period that a hotel and motel tax is imposed, on the gross receipts from the sale of natural gas or electric energy in a city or County where the gross receipts are subject to a franchise fee or user fee during the period the franchise or user fee is imposed, on the gross receipts from the sale of a lottery ticket or share in a lottery game conducted pursuant to Chapter 99G of the Code of Iowa, and on the sale or rental of tangible personal property described in Chapter 423 of the Code of Iowa. All applicable provisions of the appropriate Sections of Chapter 423B of the Code of Iowa are adopted by reference.