(1) All cigarettes sold in Montana must have a Montana tax insignia except sales made to:

(a) military reservations;

(b) licensed wholesalers whose sales are subject to the provisions of ARM 42.31.108.

(2) The method of marking may either be by roll stamps or by hand-applied decals. The system of marking must be uniform and consistent. The marking system must facilitate a visible review to ensure that cigarettes are stamped as required by 16-11-113, MCA. The evidence of the tax insignia must clearly indicate that there is one Montana tax insignia per package.