The Federal Excise Tax on each carton of cigarettes is $3.90 currently. Various off-shore marketers exempt themselves from this tax, as do black marketers and smugglers. Therefore, there are few legal 'Tax Free' cigarettes being sold in America.

Legal tax-free cigarettes are the cigarettes sold by the Seneca Nation of Indians. The Seneca Nation of Indians is based in Western New York. They are federally recognized as a separate nation by the United States, and enjoy a tax-free status.

The Seneca Nation of Indians has various treaties with the United States, which allow them free trade. The people of Seneca have been dealing in tobacco for hundreds of years, and it is one of their most important businesses.

There are many websites which take orders and sell tax-free cigarettes. Some of the major brands available tax-free are Marlboro, Winston, Montclair, Camel and Newport. Many other brands are available tax-free through these websites. The orders are sent through US Priority Mail. Many of the websites which deal with cigarettes also provide cigars and tobacco.

All websites and companies selling tax-free cigarettes are governed by the Seneca Nations of Indians Business Code, and should be a Certified Seneca Nations of Indians retailer/on line retailer.

A person must be eighteen and have a valid driver