Sec. 43.50.310. Exemptions.
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/ak/title-43/chapter-50/43-50-310A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 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.