Sec. 43.50.310. Exemptions.

AK Stat § 43.50.310 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.