26-57-209
Exemption from tax.
(a) The following are not subject to the taxes imposed under § 26-57-208 :
(1) Tobacco products sold to military departments of the United States
or the state for resale on military bases within the state;
(2) Tobacco products sold and delivered to authorized purchasers outside
the state for resale; and
(3) Cigarettes sold and delivered to other wholesalers licensed under
this subchapter.
(b) A person licensed under this chapter that sells cigarettes to
military departments of the United States or the state for resale on military
bases under this section shall affix a tax-exempt stamp on the package,
carton, or other container of cigarettes before transfer, shipment, or deliver