Apply For State Tobacco Licenses!
AS 43.50.430
Applicability.
AS 43.50.400 -- 43.50.450 do not apply to cigarettes
(1) imported into the United States for personal use free of federal
tax or duty, or voluntarily abandoned to the United States Secretary of
the Treasury at the time of entry; or
(2) sold or intended to be sold as duty-free merchandise by a duty-free
sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b)
; however, AS 43.50.400 -- 43.50.450 apply to duty-free cigarettes
that are brought back into the customs territory for resale within the
customs territory.
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