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The Tennessee Department of Revenue has started posting agents to watch cigarette sales in stores in surrounding states, all of which have lower cigarette taxes

Reason,  April, 2008  by Charles Oliver

The Tennessee Department of Revenue has started posting agents to watch cigarette sales in stores in surrounding states, all of which have lower cigarette taxes. Tennessee law bans people from bringing more than two cartons of smokes into the state without paying Tennessee taxes. Revenuers look for anyone with Tennessee tags buying cigarettes and call ahead to officers in the Volunteer State, who can arrest the miscreants after they cross back into the state. If they have three cartons or more, officials can seize their cars.

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