| http://www.w3.org/ns/prov#value | - The following shall be exempt from the tax imposed by 32 this act: 33 (a) All sales of motor-vehicle fuel or other articles upon which a sales 34 or excise tax has been paid, not subject to refund, under the laws of this 35 state except cigarettes as defined by K.S.A. 79-3301 and amendments 36 thereto, cereal malt beverages and malt products as defined by K.S.A. 79- 37 3817 and amendments thereto,
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