This subchapter does not prohibit a person or entity from manufacturing or selling cigarettes that do not meet the requirements of § 20-27-2104 if:
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(1) The cigarettes:
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(A) Are or will be stamped for sale in another state; or
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(B) Are packaged for sale outside the United States; and
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(2) The person or entity has taken reasonable steps to ensure that the cigarettes will not be sold or offered for sale in this state.