[Raycpa]

A use tax or any other tax is double taxation and not permitted under the federal ICC.

Not true. Out of state sales are not taxed by the home state.

[sergeantdave]

"Out of state sales are not taxed by the home state."

Name a tobacco-producing state that doesn't collect tax on tobacco. These states also collect the tax from distributors. Read the various state laws.

Look on the bottom of cigarette packs bought on-line. You'll see a state tax stamp. The only exception I'm aware of is South Carolina which requires no stamp, but the sales taxes are collected in the state before sale.