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Although this study did test some of these covariates, it didnt look at all the possible factors that might be at play, and overall this effect is difficult to study completely

FY15: $83.2M (if implemented by the beginning of the fiscal year, which began July 1st)FY16: 77.5MFY17: 75.1MFY18: 73.9MFY19: 72.7M A report published in March 2014 by the Tax Foundation found that smuggled cigarettes account for 1.1% of the total cigarettes smoked in Pennsylvania

Exceptions included business, regulatory, testing and public health purposes, as well as intrastate mailing in Alaska and Hawaii