From: The Flat Hat (College of William & Mary)
According to the Williamsburg Yorktown Daily, the Virginia legislature commissioned a study that would examine cigarette smuggling in the state. Virginia levies a 30 cent tax per pack of cigarettes, the second lowest in the nation behind Missouri which collects 17 cents per pack. The low rate has resulted in a sizable black market of Virginia-purchased cigarettes in neighboring states with much higher taxes such as Maryland ($2 per pack), New Jersey ($2.70 per pack), D.C. ($2.50 per pack), and New York ($4.35 per pack).
