Exemptions

(a)No cigarette tax stamp shall be required to be paid upon cigarettes that are sold for personal use at sales outlets operated under the regulations of the armed services of the United States; provided, that it shall be unlawful for any person, including members of the armed services of the United States, to purchase such tax-exempt cigarettes for purposes of resale.

(1)Any person who intentionally, knowingly, or recklessly resells, or offers for resale, taxexempt cigarettes purchased at sales outlets operated under the regulations of the armed services of the United States shall be guilty of a violation of this Article, and punishable as provided in § 6810 or § 6811 of this Article.

(2)For the purposes of this Section, “person” means one

(1)or more people, a company, a corporation, a partnership, or any combination of individuals.

(b)No cigarette tax stamp shall be required to be paid upon cigarettes that are sold outside of Guam, including cigarettes sold for export outside of Guam and cigarettes sold through duty free outlets located at the A.B. Won Pat International Airport Guam which are intended to be transported outside of Guam by outgoing travelers; provided, that it shall be unlawful for any person to purchase such tax-exempt cigarettes for purposes of resale on Guam.

(c)Unless otherwise exempt from taxes by this Chapter, it shall be presumed that all cigarettes are subject to the tax imposed by this Chapter, unless the contrary is established, and the burden of proof that they are not taxable shall be upon the person having possession of them.