cigarette and alcohol delivery TOP 10 BEST in Boston, MA - Updated 2026 Harmful Effects of Smoking, Drugs

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Over-the-road smuggling occurs when bulk cigarettes are purchased legally in low-tax states and shipped to higher-tax states, where the cigarettes may or may not receive counterfeit stamps and then sold in legal markets.[] Our empirical model controls only for over-the-road smuggling, as has been common in the literature, with the exception of Thursby and Thursby (2000)

The steep increase in the tobacco index in later years corresponds to the implementation of annual 12.5% excise and customs duty increases on 1 December 2013, then each 1 September from 2014 to 2020, and further 5% increases from 1 September 2023