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Online stores have recently appeared that offer foreign cigarettes to internet buyers. As many jurisdictions place high taxes on tobacco sales, these could be seen as an effort to avoid paying duty or taxes.

Some online cigarette stores exist to sell tax-free cigarettes inside one's own country of residence as well. The legality of these stores is being questioned currently in the United States. Federal lawmakers contend that these stores are clear tax evasions. Recently in Michigan, several online stores have been subpoenaed by the state for the names and addresses of customers. The state has reportedly been sending out fines for each package purchased, contending tax evasion over Michigan's $2-a-pack law.

This same action has also taken place in Wisconsin after the Wisconsin Department of Revenue received a list of several thousand buyers in that state from an online cigarette merchant. However, the effort to collect on the taxes from the listed residents was stopped by order of Governor Jim Doyle a few days later.

Visa allow online cigarette stores to accept payment by credit-card.

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