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Near as the GAO can tell, no one has been fined or jailed.State officials highly recommend making Jenkins cheap cigarettes online violations a felony.A good start, but that isn't likely to compel individual smokers to get square with the tax collector, or even deter the merchant violators marlboro cigarettes online without an accompanying aggressive enforcement campaign.The GAO report says that a violation of the Jenkins Act is only a misdemeanor that carries a cheap cigarettes online maximum $1,000 fine and six months in the can.

That's how they're doing.
The report doesn't get at a precise dollar figure for the lost tax revenue but does cite a year-old Forrester Research estimate that U.S. online tobacco sales will reach $5 billion by 2005 and marlboro cigarettes online that the cheap cigarettes online states will lose out on $1.4 billion as a result. How are the states doing? Let's put it this way: Next time someone cheap cigarettes online lights a cigarette near you, try grabbing a handful of the smoke. . . .

Ah, the Jenkins Act. There lies the rub between old law and new technology, as the lawmakers who passed the act - in 1949 - obviously knew not of the Internet. Nonetheless, the cheap cigarettes online act requires vendors - including online merchants - who ship cigarettes into another state to anyone other than a licensed distributor to report the details of all such transactions to the tax authorities in those states."Consumers marlboro cigarettes online who use the Internet to buy cheap cigarettes online cigarettes from vendors in other states are liable for their own state's cigarette excise tax and, in some cases, sales and/or use taxes," the GAO report explains. "States can learn of such purchases and the taxes due when vendors comply with the Jenkins Act."