A. Cigarettes and other tobacco products if the United States Constitution or other federal laws prohibit the levying of this tax on such products within the borough.

B. Cigarettes and other 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. [Ord. FY2021-12 §5, 2020; Ord. FY2018-04 §2, 2017].