The tax imposed under this Chapter does not apply to:
(A) Cigarettes or tobacco products brought into the City by an exchange, commissary, or ship's stores operated by one of the uniformed services of the United States as defined in 5 U.S.C. § 2101, nor shall such exchange, commissary, or ship's stores be considered a distributor;
(B) Cigarettes or tobacco products if the United States Constitution, the Alaska Constitution, or other federal or state laws prohibit the levying of the tax on the product by the City;
(C) Cigarettes or tobacco products in transit.
(Ord. 2021-02, passed 3-30-21)