W.S. § 39-18-105 — Exemptions

(a) Sales of cigarettes to any agency of the United States
government, sales in interstate commerce or the taxation of any
transaction prohibited by the United States constitution are
exempted from the provisions of this article but shall be
reported to the department in the manner prescribed by it.
(b) The sales and use tax exemptions specified in W.S. 39-
15-105 are not applicable to this article.