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Written in July 2011 by the leader of the tax department's criminal division, it specifically says that untaxed native-made cigarettes bound for reservations in New York or outside of New York should not be seized

From 2007-2022, New Hampshire earned $955 million in state revenue from cigarette buyers who then smuggled their purchases to higher-tax states, according to the report

Brennan, P

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State Products that contain tobacco, including, but not limited to, cigarettes, cigars, hookah, pipe tobacco, chewing tobacco, snuff or snus, or smokeless tobacco and are intended for human consumption or use, as well as Tobacco Substitutes (such as e-cigarettes), including for example any device employing a mechanical heating element, battery, or circuit, regardless of shape or size, that can be used to deliver nicotine into the body through inhalation, or any noncombustible product containing nicotine intended for use in such a device