53-160.01.

Tax on manufacturer and wholesaler; instrumentality of armed forces of United States; resale; exemption.

No excise taxes of this state, direct or indirect, shall be imposed upon the sale, use, delivery, or storage of articles of merchandise to any instrumentality of the armed forces of the United States engaged in resale activities, except those state excise taxes which may be specifically authorized by the various acts of the Congress of the United States.