Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Section 310. Exemptions.
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AS 43.50.310. Exemptions.

(a) A facility operated by one of the uniformed services of the United States is exempt from the tax. In this subsection, "uniformed services" has the meaning given in 5 U.S.C. 2101.

(b) The tax does not apply to a tobacco product if the United States Constitution or other federal laws prohibit the levying of the tax on the product by the state.

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