How many cartons of cigarettes can a person have crossing the state line?

Answer 1

I have searched all over for this, and found the following (NY CG-15):

The cigarette use tax imposed pursuant to Tax Law section 471a must be paid by any person who uses (i.e., possesses, stores, retains, imports, etc.) cigarettes in the state, not including possession for sale, on which the cigarette tax has not been paid and where the use of the cigarettes is not exempt from Tax Law Article 20.

Exemptions:

The applicable New York State use tax, New York City use tax, or

combined state and city use taxes are imposed on cigarettes used in the

state or within the state and New York City, unless:

- the cigarette tax (imposed pursuant to Tax Law, section 471) has

been paid, as evidenced by the presence of the New York State

or New York State and New York City joint tax stamp affixed to the

package of cigarettes; or

- the cigarettes being used are specifically exempted from the

cigarette tax by Tax Law section 471 (governmental use by the

United States, New York State, and the United Nations, and use by

authorized persons purchasing from a voluntary unincorporated

organization of the armed forces of the U.S.); or

- the cigarettes being used are brought into New York State (or into

New York State and New York City) on or in the possession of the

user, and the number of cigarettes does not exceed 400 (i.e., two

cartons or less of standard packages of cigarettes).

Notes: Cigarettes shipped into New York State by mail are not brought

into the state on or in the possession of the user, and therefore do not

qualify for the last exemption.

If more than 400 cigarettes are brought into New York State (or into

New York State and New York City), then all of the cigarettes are subject

to tax(es).

Cigarettes acquired by an individual to be given as a gift to another

individual are not exempt because the law does not exempt gifts of

cigarettes.

For additional information, see TSB-M-03(1)M, Enforcement Provisions

Regarding the Sale, Shipment, and Possession of Cigarettes and

Tobacco Products in New York State.

Based on this, I am assuming that 2 cartons (400 cigarettes) are the limit to avoid issues...

Answer 2

it depends on what state line your crossing usually your only permitted one or two.

Answer 3

Dont smoke