§ 66-223. Interstate commerce restriction.

Latest version.

No tax is imposed by this article with respect to any act or privilege transacted in interstate commerce or otherwise to the extent to which such act or privilege may not, under the Constitution and statutes of the United States, be made subject to any political subdivision thereof.

(Code 1968, § 23-61; Code 1996, § 66-223; Ord. No. E-4068, § 1, 3-6-1995)

                    
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