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Interstate Trade from the States with Low Taxes
Interstate Trade from Indian Reservation
International Trade - Stores Located Out of the USA

In January 2003 the NYC Law Dept., in conjunction with the DOF, released a press release regarding its commencement of a lawsuit against 14 cigarette retailer web sites.
The introduction of the press release: The City’s suit seeks treble or triple the amount of the taxes the City has lost by reason of the defendants’ unreported sales to New York City residents – which could amount to in excess of $15 million in recovery for the City – and an injunction that would require the defendants to file the federally mandated Jenkins Act reports [that alert state tax authorities to out-of-state cigarette purchases, so that the purchases can be taxed] and to desist from continuing to misrepresent the tax status of Internet purchases.
The sites named as defendants are:
    both operated under, Inc.
  6. and others.
In October 2003 the NYC Law Dept. released another press release regarding its expansion of its quest and filing a new lawsuit against another 7 cigarette retailer web sites.
The press release explanation is the same as the first but with the additional charge that the retailers are violating the new NYS law that prohibits shipment of cigarettes by retailers from any state (even NY) to New Yorkers. The law was effective (March 2003) prior to this second lawsuit but after the first.
The sites named as defendants are: and others
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Hello again, I have already emailed you to let you know that I have already received the cigaretts, I want to thank you again I am happy with the product and intend to repeat the business,
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Thank you so much for adding that personal touch. It makes ordering on the net much more satisfying. I will definitely order again, just sooner . Lol.
Michelle, USA

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