(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. (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.
Alaska Legal Code