Section 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 permitted under this subchapter.(b) A person permitted 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 delivery.Amended by Act 2019, No. 1071,§ 10, eff. 7/24/2019.Amended by Act 2015, No. 1119,§ 7, eff. 4/6/2015.Acts 1977, No. 546, § 7; 1979, No. 911, § 8; A.S.A. 1947, § 84-4507; Acts 2011, No. 836, § 3.