Illinois has something called a use tax. If you buy your smokes some place else, then your suppose to pay the tax. Illinois also has a use tax for consumer goods. New York City obviously has something similar.
Buyers Off The Hook on Online Cigarette Taxes (WI)
07/22/2005-Gov.Jim Doyle ordered the state Department of Revenue late Thursday to end an effort to collect back taxes and penalties from thousands of Wisconsin residents who bought cigarettes over the Internet.
Doyle's action came hours after he said he was troubled by the plan. The department in the last month had sent 1,000 letters ordering taxpayers to compute and pay their delinquent taxes for online cigarette purchases from September 1999 to the present. The letters startled many taxpayers who inundated the department with concerns over how they would pay.
UPS agrees to end cigarette deliveries to individuals
10/25/2005-ALBANY, N.Y. - The world's largest shipping carrier, UPS Inc., will stop delivering cigarettes to individuals in the United States under an agreement announced Monday with state Attorney General Eliot Spitzer.
The agreement is the latest in federal and state efforts to combat the sale of under-taxed cigarette and to fight underage smoking. Most under-taxed or untaxed cigarettes are sold by Indian tribes, where the taxation of sales to non-Indians is
The use tax violates the federal interstate commerce clause and is illegal. But rest asssured that the feds will do nothing to stop it.
We started losing our constitutional republic 80 years ago and the march toward a socialist-collectivist state that doesn't recognize individual or state sovereignty continues.
So does Connecticut. I was stationed there in the 70s and they wanted to collect sales tax on a car I had purchased three states ago. (They didn't get it.)