A. Tobacco products brought into the Borough by an exchange, commissary, or ship’s stores operated by one of the uniformed services of the United States as defined in 5 USC 2101 if the tobacco products are sold to and for the sole use of authorized personnel according to current military regulations.

B. Tobacco products if the United States Constitution or other federal or state laws prohibit the levying of the tax on the product by the Borough.

C. Tobacco products brought into the Borough for sale outside the Borough. (Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.030.)