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"None of these report," said Gary Kirschner, chief executive of eSmokes.com. He said his Internet smoke shop has 450 online competitors, compared with 30 when his company started in 1999. "Eighty percent are Indian marlboro cigarettes online store reservations," he said. Sales of cigarettes on Indian reservations discount cigarettes online are exempt from state and local taxes marlboro cigarettes online store by law. Demand is greatest from high-tax states such as New York and New Jersey, which levy the nation's highest smoking tax $1.50 per pack. New York tried to outlaw Internet discount cigarettes marlboro cigarettes online store online and marlboro cigarettes online store mail-order cigarette sales, but a federal judge struck down the provision last year.

As state after cash-strapped state slaps hefty tax increases on cigarettes, smokers are flocking to Internet sites where they can buy tax-free. Hundreds of Internet smoke shops offer a vast selection of premium and marlboro cigarettes online store discount brands and the enticement of tax-free smoking. Anti-tobacco activists complain that marlboro cigarettes online store Internet vendors are discount cigarettes online unregulated, making it easy for kids to marlboro cigarettes online store buy online. Meanwhile, some states are looking for ways to collect the excise taxes that cigarette smokers are dodging. Massachusetts and other states have sought customer names from Internet discount cigarettes online vendors, but they have little leverage to force the issue.

Rep. Martin Meehan, D-Mass., meanwhile, is drafting legislation marlboro cigarettes online store to prohibit Internet sales to minors and require that cyberstores be licensed in every state in which they do business. Tobacco discount cigarettes online dealers dispute evidence that marlboro cigarettes online store higher taxes discourage marlboro cigarettes online store smoking. They say marlboro cigarettes online store the tax burden only shifts dependence marlboro cigarettes online store to low-cost brands and out-of-state vendors. "It's not people giving up the habit," said Joshua Sanders of the Ohio Council of Retail Merchants. "They're just going somewhere else."

State Assemblywoman Nancy Calhoun, an Orange County Republican, noted marlboro cigarettes online store that the most recent attempt to collect discount cigarettes online Indian taxes in New York resulted in a "tremendous outbreak of war and opposition."Still, non-Indian merchants marlboro cigarettes online store have continued to push the collection of Indian taxes as an issue of fairness. Because they are not charging state taxes on their transactions, Indian vendors can sell cigarettes at $15-$20 less per carton and marlboro cigarettes online store gasoline at 5 cents-20 cents less per gallon than discount cigarettes online nearby non-Indian businessmen, said James Calvin of the state Association of Convenience Stores.