As a resident, you are subject to a tax on your cigarettes no matter where you purchase them. Just like you are subject to sales tax on your auto even though you purchase it out of state. just because you can avoid paying the tax by purchasing them out of state doesn't mean you are not a tax cheat.
Following the example of 'Great Leader' himself, I intend to donate used underwear to charity at $20 each to offset the cigarette tax I owe. See anything wrong with that?
If I buy a carton of smokes in New Hampshire, and smoke them in vermont while I am a CT resident, Am I liable for the Use tax in CT? How could it be proven that I am a tax cheat? Am I liable for Use tax if I purchase frireworks in NH that are not obtainable in CT?
I would be willing to bet something of significance that you yourself are a tax cheat by your own definition.