42-3304. Exemptions; rules A. The tax levied by this article does not apply to cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco: 1. For which the taxes imposed by article 6 of this chapter have been paid. 2. That are sold by an Indian tribe, or by a federally licensed Indian trader, on an Indian reservation to Indians who are enrolled members of the Indian tribe for whose benefit the Indian reservation was established. 3. That are exempt from tax under 26 United States Code section 5704 and that are distributed according to federal regulations. B. The department shall adopt rules prescribing the procedures for claiming and verifying sales that are exempt under this section.
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