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Reminds me: My mother-in-law actually got a $600 excise tax bill from Indiana a couple of years ago. She is a resident of Indiana, but lives in Arizona and buys cigarettes from some Reservation-based tobacco company.
Apparently the state got a hold of their customer manifest and retroactively taxed her for the excise tax they missed out on from her not buying cigarettes in Indiana...where she doesn't actually live 9+ months out of the year.
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