§ 3.40.050. Exemptions.

A.

The tax imposed under this chapter does not apply to cigarettes and other tobacco products if the United States Constitution or other federal laws prohibit the levying of this tax on such products by the city.

B.

Provided all persons otherwise subject to this chapter comply with its requirements, cigarettes and other tobacco products are exempt from the tax imposed under this chapter if all of the following conditions are met:

1.

Cigarettes and other tobacco products are brought into or acquired within the city;

2.

Cigarettes and other tobacco products are transported outside the city; and

3.

Cigarettes and other tobacco products are for resale outside the city by a merchant with an Alaska State Business License carrying an Alaska State Tobacco Endorsement thereon.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)