Cigarettes

УI donТt think (Johnson) or anyone else wants to see the commissioner of revenue deciding which laws passed by the Tennessee Legislature to enforce and which not to enforce,Ф Farr said. УIf that were the case, they (legislators) could just tell the commissioner Сget me $11 billionТ wherever you think best.ФTennesseeТs Camel Cigarettes tax went from 20 cents per pack to 62 cents per pack effective July 1. All eight states that border Tennessee have lower tax rates, meaning smokers can save up to 45 cents per pack Ч $4.50 for a 10-pack carton Ч by purchasing out of state.The border states with the lowest cigarette taxes are Missouri with 17 cents and Mississippi at 18 cents. The highest is Arkansas with 59 cents.Kentucky and Virginia both tax cigarettes at 30 cents a pack, North Carolina at 35 cents, Georgia at 37 cents and Alabama at 42.5 cents.Under state law, bringing more than two cartons of cigarettes into the state without paying Tennessee taxes is a УClass BФ misdemeanor, carrying punishment of up to six months in jail and/or a $500 fine. Bringing 25 or more cartons is a УClass EФ felony, with minimum penalty of one year in prison and a maximum of six years plus a fine of up to $3,000.In addition, the specific state statute dealing with untaxed cigarettes provides that vehicles used to transport more than two cartons Уare considered contraband and are subject to seizure,Ф says a Department of Revenue statement.Farr said that agents have been instructed to seize any vehicle carrying more than 25 cartons of cigarettes without Tennessee tax stamps. In cases where three to 24 cartons are involved, he said vehicle seizure is Уat the officerТs discretion.Ф