| The Federal Excise Tax on each carton of cigarettes | | | | tax-free through these websites. The orders are sent |
| is $3.90 currently. Various off-shore marketers exempt | | | | through US Priority Mail. Many of the websites which |
| themselves from this tax, as do black marketers and | | | | deal with cigarettes also provide cigars and tobacco. |
| smugglers. Therefore, there are few legal 'Tax Free' | | | | All websites and companies selling tax-free cigarettes |
| cigarettes being sold in America. | | | | are governed by the Seneca Nations of Indians |
| Legal tax-free cigarettes are the cigarettes sold by | | | | Business Code, and should be a Certified Seneca |
| the Seneca Nation of Indians. The Seneca Nation of | | | | Nations of Indians retailer/on line retailer. |
| Indians is based in Western New York. They are | | | | A person must be eighteen and have a valid driver's |
| federally recognized as a separate nation by the | | | | license and social security number to buy tax-free |
| United States, and enjoy a tax-free status. | | | | cigarettes online. An age and signature verification |
| The Seneca Nation of Indians has various treaties with | | | | process is done, after which the sale is made. The |
| the United States, which allow them free trade. The | | | | delivery is done normally within five to seven days of |
| people of Seneca have been dealing in tobacco for | | | | order. |
| hundreds of years, and it is one of their most important | | | | Tax-free cigarettes can also be bought via mail, as |
| businesses. | | | | long as the rules, regulations and procedures of the |
| There are many websites which take orders and sell | | | | post office are followed. Tax-free cigarettes sold |
| tax-free cigarettes. Some of the major brands | | | | online are strictly for personal use, and are not for |
| available tax-free are Marlboro, Winston, Montclair, | | | | resale. Most tax-free cigarette retailers deliver only in |
| Camel and Newport. Many other brands are available | | | | the USA. |