(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.
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Terms Used In Alaska Statutes 43.50.310

  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(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.
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