Cigarettes purchased on the Internet are subject to the applicable Federal, State, and local taxes. Under the PACT Act, internet sellers must report the sale to the tobacco administrator of the State to which they ship the cigarettes. Generally, cigarettes may not be mailed. States and local Governments can collect cigarette taxes and interest due on the purchase of untaxed cigarettes purchased on the internet or through mail order.
What should a consumer know about purchasing cigarettes on the Internet?
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