15 U.S. Code § 391 - Tax on or with respect to generation or transmission of electricity
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No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.
Source(Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a),Oct. 4, 1976, 90 Stat. 1914.)