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While the new law allows residents of higher-tax jurisdictions to freely shop for personal consumption in lower-tax jurisdictions in state, wholesalers, retailers and individuals are prohibited from buying cigarettes in lower-tax jurisdictions and reselling them in higher-tax jurisdictions without paying the tax in the higher-tax jurisdiction.8 Though smuggling between the different tax jurisdictions within the state is illegal, it remains to be seen if it will become a significant problem in the same way that interstate smuggling has been in the past

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