149.061. Sales on military reservations taxable, exceptions--federal government exempt, when

1. All wholesalers are hereby required to affix tax stamps to each package of cigarettes sold to civilian clubs or other social organizations located within the confines of a United States military camp or reservation located in the state, with the exception of post exchanges, commissaries and other instrumentalities of the federal government.
2. To be exempt under the provisions of this section, or from the tobacco products tax levied pursuant to section 149.160 , the federal government shall issue a purchase order for all unstamped cigarettes or tobacco products exempt from tax and payment for the cigarettes or tobacco products exempt from tax shall be made directly by the federal government.