Alaska Statutes Title 43. Revenue and Taxation § 43.50.430. Applicability

(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.