illinois cigarette tax 2025 20 and fee hikes totaling $4.6 billion coming soon for Illinoisans Cigarette Taxes | Cigarette Smuggling

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Similarly, the model will systematically over-predict actual sales for high-tax states (negative residual), as in-state residents choose to purchase cigarettes in nearby lower-tax states, from Indian reservations or military bases, or from illegal markets

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The bond can be returned before three years if the vehicle is no longer registered in Tennessee and the certificate of title is surrendered back to the state

doi: 10.5021/ad.2016.28.3.304