The tax levied herein shall not be applicable to any beer and/or ale sold to any post exchange, ship service store, commissary, open mess, officers’ club, N.C.O. club or other organization recognized by and located on any fort, base, camp or post of the armed forces of the United States. Wholesalers and brewers duly licensed in Tennessee shall be relieved of the tax imposed herein on all beer and/or ale sold at any fort, base, camp or post of the armed forces of the United States; provided, that such sales are listed on the monthly reports required herein; and provided further, that a copy of a receipt duly signed by the officer or noncommissioned officer in charge of such clubs, certifying that such beer or ale was sold to and delivered to such clubs at such fort, base, camp or post, is attached to such report.