{"data":{"id":"us-ak/as-43.50.310","jurisdiction":"us-ak","citation":"AS 43.50.310","heading":"Exemptions.","body":"(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.\n(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.","path":["Title 43. Revenue and Taxation.","Chapter 50. Tobacco Taxes and Sales.","Article 3. Excise Tax on Certain Tobacco Products."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.50.310","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"1331bf3d3d3a31122dcc718325f6ebf5db5bc0743b61fd908d739d7317c4bbcf","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.50.300","next":"us-ak/as-43.50.320"},"notice":"GroundRules: Original legal text. Not legal advice."}