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New Jersey, which has a long history of cigarette smuggling problems, maintains a commercial smuggling import market equal to 30.1 percent of its total cigarette consumption, while the smuggling import rate for Maine is a close second at 30.0 percent

In 1977, at the request of the federal government, a report on the problem of cigarette smuggling was drawn up by the Advisory Commission on Intergovernmental Relations, an independent federal agency established to study challenges faced by multiple levels of government

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During the last 10 years, however, California has relied more heavily on tobacco taxation, and in combination with its openness to world trade, these taxes have made California a place where smugglers have imported billions of untaxed packs of cigarettes