63-3622A — PROHIBITED TAXES

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622A.  PROHIBITED TAXES. There is exempted from the taxes imposed by
this chapter the sale at retail, storage, use or other consumption of tangible
personal property or taxable services which this state is prohibited from
taxing under the constitution of the United States.