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While the new law allows residents of higher-tax jurisdictions to freely shop for personal consumption in lower-tax jurisdictions in state, wholesalers, retailers and individuals are prohibited from buying cigarettes in lower-tax jurisdictions and reselling them in higher-tax jurisdictions without paying the tax in the higher-tax jurisdiction.8 Though smuggling between the different tax jurisdictions within the state is illegal, it remains to be seen if it will become a significant problem in the same way that interstate smuggling has been in the past

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The Turkish validity and reliability study was conducted by Aydemir et al

As cigarette smoking continues, and consumption of counterfeit and contraband cigarettes continues to grow, the European Commission may seek to reconsider updates to the EU tobacco tax policy

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