C.R.S. § 39-28-111 — Exempt sales

The sales of cigarettes to the United States government or any of its agencies, sales in interstate commerce, or transactions the taxation of which is prohibited by the constitution of the United States are exempted from the provisions of this article. Such exempt sales shall be reported to the department with such information as the department shall require. Source: L. 64: p. 825, § 11. C.R.S. 1963: § 138-8-11.