Section 8209 - Exemptions from tax(a) No tax imposed by this article shall be levied upon the possession or sale of cigarettes which this Commonwealth is prohibited from taxing under the Constitution or statutes of the United States. In addition, when the seller and purchaser have registered with the department and have obtained exemption certificates in accordance with such regulations as the department shall prescribe, the following sales are exempt: (1) Sales to veterans' organizations approved by the department, if the cigarettes are being purchased by the organization for gratuitous issue to veteran patients in Federal State or State-aided hospitals.(2) Sales to voluntary unincorporated organizations of military forces personnel operating under regulations promulgated by the United States Secretary of Defense or departments under his jurisdiction.(3) Sales to retail dealers located in Veterans' Administration Hospitals for sales to patients in such hospitals.(b) The department may otherwise promulgate regulations to relieve manufacturers and dealers from payment of tax on cigarettes sold and delivered to points inside and outside the Commonwealth for sale and use outside the Commonwealth or sold to purchasers designated as exempt by the provisions of this section. However, all sales shall be presumed to be taxable and the burden shall be upon the person claiming an exemption to prove his right thereto.1971, March 4, P.L. 6, No. 2, § 1209, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.