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TABLE 1-1 Illicit Trade Pathways to Evade Taxes and Fees NOTE: In some wholesale/distribution and retail schemes, state excise taxes are paid in the state where the tobacco products are purchased but unpaid in the state where the tobacco products are illicitly resold

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A Complete Guide May 22, 2026 0 Understanding Cigarette Quantities: A Deeper Look at Packs and Cartons For retailers, brands that focus on the tobacco and other smoking areas, and the people who manage shipping, it is important to know and follow all rules for how things are packed