Funny thing is that smuggling was going on in the 1960s (from Kentucky to Ohio) when the difference was pennies per pack.
I worked in a auto plant and there were always guys selling low tax Ky cigs out of their car trunk.
The same was happening with Virginia cigarettes in New Jersey in the same timeframe. It’s probably continuing to this day. You can make quite a bit of money for even a few cents of tax difference per pack.