Internet

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Is it legal to purchase cigarettes over the internet?

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Q: Is it legal to purchase cigarettes over the Internet?

A: Some states have enacted laws that restrict the sale and shipment of cigarettes over the Internet to consumers in that state. For example, it is illegal for Internet vendors to ship cigarettes or cause cigarettes to be shipped to consumers in New York State. Moreover, a number of states have enacted age-verification laws to ensure that minors do not purchase cigarettes illegally over the Internet. Depending on where you live, it may be illegal for a delivery service to simply leave a package of cigarettes in your mailbox when you're not at home. In addition, under federal law, it is illegal for Internet vendors or consumers to cause PM USA-branded cigarettes to be imported into the United States. Cigarettes that are imported illegally into the United States are subject to seizure and destruction, without compensation to the purchaser.

Source:
Philip Morris USA - Frequently Asked Questions


Q: Is it legal to buy cigarettes over the Internet?

A: Cigarettes bought over the Internet, over the phone, or from mail-order catalogs generally don’t have Idaho tax stamps on the bottom of the packages and are considered unstamped. The penalty for having, buying, or using more than 10 packs of unstamped cigarettes is three times the cigarette tax due for each full or partial pack. The minimum penalty is $50.

When you buy cigarettes over the Internet, over the phone, or from mail-order catalogs, you're generally not charged Idaho sales tax. In that case, you owe Idaho use tax. Use tax is a tax on the purchase of goods that you put to use or store in Idaho. To pay the use tax, fill out Form 850-U.

Source:
Idaho State Tax Commission - Answers to Frequently Asked Questions


US: New York State and New York City : Cigarette Tax Enforcement

The sale of cigarettes within New York State and New York City is regulated by federal, state, and local law and enforced by the New York City Department of Finance and the New York State Department of Taxation and Finance. Finance is engaged in an active campaign against those who try to evade the cigarette tax. This includes an advertising campaign to educate the public, an ongoing effort to bill and collect from those who have purchased untaxed cigarettes, and legal action against those who engage in cigarette tax evasion and fraud. We are also placing sellers, advertisers, shippers, and purchasers on notice and informing them of their legal obligations and responsibilities concerning New York City and State laws.

Read more:
Cigarette Tax Enforcement


UK: Buying tobacco over the Internet

FAQ:
HM Revenue & Customs