GroundRules
AS 43.50.310: Exemptions.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 50. Tobacco Taxes and Sales.
- Article 3. Excise Tax on Certain Tobacco Products.
(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.
Collected 2026-09-02T06:19:28Z. Source file · JSON