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Cigarette tax importation In an examination of the impact of cigarette-tax increases on cross-border shopping, researchers found that nearly 20 percent of cigarettes sold in West Virginia during 2013 were purchased by consumers from outside the state, according to a February 2016 report by West Virginia University College of Business and Economics researchers

Side view of a man with a cigarette burning, isolated Captions are provided by our contributors

**not as I requested, full refund for being a loyal customer and being inconvenienced

Because cigarette taxes vary significantly between provinces, transporting large quantities across borders can raise red flags

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