A. Military. Cigarettes and other tobacco products brought into or acquired in the city by a military exchange, commissary, or ship’s store operated by one of the uniformed services of the United States as defined in 5 USC Section 2101 are exempt from tax under this chapter if the cigarettes and other tobacco products are sold to and for the sole use of authorized personnel according to current military regulations.

B. 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. [Ord. 12-09 § 2.]