AS 43.50.310
Exemptions.
(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.