Exemption from tax.
(a) The following are not subject to the taxes imposed under
(1) Tobacco products sold to military departments of the United States or
the state for resale on military bases within the state;
(2) Tobacco products sold and delivered to authorized purchasers outside the
state for resale; and
(3) Cigarettes sold and delivered to other wholesalers licensed under this
A person licensed under this chapter that sells cigarettes to military
departments of the United States or the state for resale on military bases
under this section shall affix a tax-exempt stamp on the package, carton,
or other container of cigarettes before transfer, shipment, or delivery.