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2025 Alaska Statutes
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Article 3. Excise Tax on Certain Tobacco Products.
Sec. 43.50.310. Exemptions
Universal Citation:
AK Stat § 43.50.310 (2025)
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(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.
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