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Where to Buy Legal Cigarettes

The decision to include legislation in the analysis was based on whether: (1) it prohibits the shipment and transportation of cigarettes directly to consumers; or (2) in connection with the sale of cigarettes to consumers ordered via a remote transaction (i.e. not face-to-face and without vending machines) and/or with the dispatch and/or delivery of cigarettes ordered remotely. While there are no federal laws banning online tobacco sales and mail order sales, thirty-four states have some type of law designed to prevent tax evasion, youth access to cigarettes through the sale of deliveries, or both. Four states completely banned delivery sales during our study period, which ended on December 31, 2006. There is only one federal law, the Jenkins Act (Pub. L. No. 364, 63 Stat. 994, 1949), which aims to reduce tax evasion through the distribution of mail-order cigarettes. Jenkins dates back to 1949 and was adopted out of concern that interstate cigarette sales would drain revenues from states with higher cigarette taxes (Graff, 2006).

Our analysis shows that 30 states have some form of regulation to minimize tax evasion through the sale of cigarettes. If, after notification and hearing, the monitor determines that a retailer has sold cigarettes, e-cigarettes, cigars and/or other tobacco products to a minor at a licensed place of business, the monitor may suspend or revoke the company`s approval or impose an administrative penalty of up to $1,000 per violation. (Tax Code, §§ 154.1142 and 155.0592) It is illegal to sell tobacco products to minors (persons under the age of 21). Federal regulations require individuals 30 years of age or younger to present valid identification before purchasing tobacco products. Warning signs must be posted at each dealership`s location. In the United States, more than half a dozen federal laws have been proposed to regulate the Internet, mail order, and tobacco sales, but all have failed (Graff, 2006). The U.S. Congress held hearings in 2003 on the problems of online and mail-order tobacco sales, and all witnesses agreed that something had to be done to prevent minors from accessing tobacco products through Internet sales and government tax evasion by retailers (H.R.

1839, 2003). The Jenkins Act of 1949 (Pub. L. No. 364, 63 Stat. 994, 1949) is the only federal law currently restricting the sale of cigarettes (Banthin, 2004; General Accounting Office, 2002). The Jenkins Act requires that tobacco sellers who sell to customers outside the state “must first file with the tobacco tax administrator of the state to which the supply is made” (Pub. L. No.

364, 63 Stat. 994, 1949). Sellers must also report all cigarette sales to state tax authorities by the 10th day of each calendar month. These reports must contain “the name and address of the person to whom the shipment was made, the mark and quantity thereof” (Pub. L. No. 364, 63 Stat. 994, 1949).

For example, if a New York City smoker purchases three boxes of cigarettes from a Virginia-based Internet vendor, the Virginia Internet Seller is required to report the name and address of the purchaser and the brand and quantity of cigarettes purchased to the New York Tobacco Tax Administrator so that the New York Tax Administrator can collect the unpaid taxes. A 2002 U.S. investigation The General Accounting Office (GAO) concluded that most websites openly claimed to violate the Jenkins Act and that there had been no successful prosecution of non-compliant Internet cigarette sellers (GAO, 2002). Shipping regulations in state laws placed a strong emphasis on language requirements to be indicated on shipping/packaging documents, and/or the seller`s location (inside or outside the state). Twenty-eight state laws (82% of states with laws) required that the language of the contents of tobacco products be indicated on either consignment notes or shipping packages, while laws in 19 states (56% of states with laws) required that tax collection and rmittance requirements and the language of the minimum age for sale (mutually exclusive) be indicated on the packaging. or documents. In 19 states (56% of states with laws), the law states that the sale of cigarettes is considered a sale, regardless of the location of the seller (i.e. inside or outside the state or on tribal lands). Only the laws of four states (12% of states with laws) dealt with minimum/maximum quantities of products that can be ordered/shipped – three states indicated the maximum quantity of 2 cartridges (Maryland) to 5 cartridges or 1000 cigarettes (Illinois). While New York prohibits the sale of shipments directly to consumers, the law also prohibits persons other than carriers from carrying more than 4 cartons (800 cigarettes) at a time.

California law requires the merchant or seller to prescribe a minimum of 2 boxes for each order. All U.S. states regulate the sale of tobacco in person in retail stores. However, recent growth in sales of tobacco products by Internet and mail order businesses has led to new government regulations focused on preventing youth access and tax evasion. To date, there is no comprehensive and systematic analysis of these laws. The objectives of this study were to: (1) document the historical adoption of legislation; (2) assess the nature and scope of the Acts; and (3) conduct preliminary analysis to examine the relationship of states to laws and other factors that might predict or be influenced by the enactment of those laws.