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Stanford Research Into the Impact of Tobacco Advertising

Table 1 shows that outbound smuggling increased by 17.7 percentage points in Indiana, more than $42 million worth of revenue for the Hoosier State, moving Indiana down four spots in the ranking of states by net inbound smuggling

However, if you bring in an eligible purchase for which use tax is owed, you are still liable for this tax plus penalties if you are audited by the state

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You might not think its a big deal since people get minor burns all the time

Yet the federal tax on cigarettes has not increased since 2009, when the Childrens Health Insurance Program Reauthorization Act raised the tax to $1.01 per pack