Smuggling tobacco is the illegal movement of tobacco products across domestic or international borders. It reduces tax revenues, thereby weakening the effectiveness of tobacco control laws. Weakened regulation results in increased access to tobacco by minors, limits enforcement of state and federal laws, and hinders surveillance efforts to track tobacco sales and consumption.
Interstate tobacco smuggling evades state or provincial tobacco taxes. It involves legal purchases of tobacco products in states with lower taxes and shipment of these products to states with higher taxes for illegal sale. Federal taxes are not affected because they are levied at the time of initial purchase.
International tobacco smuggling evades federal, state or provincial, and local taxes, and import/export duties. It involves either tobacco made abroad and smuggled into the United States or into another country, or the introduction of tobacco products into the producing country's black market.
Lawrence W. Green
(see also: Enforcement of Retail Sales on Tobacco; Taxation on Tobacco; Tobacco Control; Tobacco Sales to Youth, Regulation of )
"Smuggling Tobacco." Encyclopedia of Public Health. . Encyclopedia.com. (February 20, 2019). https://www.encyclopedia.com/education/encyclopedias-almanacs-transcripts-and-maps/smuggling-tobacco
"Smuggling Tobacco." Encyclopedia of Public Health. . Retrieved February 20, 2019 from Encyclopedia.com: https://www.encyclopedia.com/education/encyclopedias-almanacs-transcripts-and-maps/smuggling-tobacco
Encyclopedia.com gives you the ability to cite reference entries and articles according to common styles from the Modern Language Association (MLA), The Chicago Manual of Style, and the American Psychological Association (APA).
Within the “Cite this article” tool, pick a style to see how all available information looks when formatted according to that style. Then, copy and paste the text into your bibliography or works cited list.
Because each style has its own formatting nuances that evolve over time and not all information is available for every reference entry or article, Encyclopedia.com cannot guarantee each citation it generates. Therefore, it’s best to use Encyclopedia.com citations as a starting point before checking the style against your school or publication’s requirements and the most-recent information available at these sites:
Modern Language Association
The Chicago Manual of Style
American Psychological Association
- Most online reference entries and articles do not have page numbers. Therefore, that information is unavailable for most Encyclopedia.com content. However, the date of retrieval is often important. Refer to each style’s convention regarding the best way to format page numbers and retrieval dates.
- In addition to the MLA, Chicago, and APA styles, your school, university, publication, or institution may have its own requirements for citations. Therefore, be sure to refer to those guidelines when editing your bibliography or works cited list.