Where applicable such agreement or compacts shall supercede Section 12-3-2 et al. however, the amount of tax, including any consumer rebates, collected and paid under any agreement or compact to the tribe shall be the amount described in Section 12-3-2. (2) The tax imposed by Section 12-3-2 shall not apply to sales to persons, customers, retailers or other wholesalers who intend to sell the produc