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A few years ago, lots of people built lots of smoking sites with lots of free pics. They don't, anymore. Almost all new smoking websites are selling something. Nowadays, if people have pics to post, they usually do it in a Yahoo or MSN group (which are listed on page two of this link list). We try to weed out the really obnoxious.

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Smoking list pages are very common. The problem is for every 10 links you click on; you are directed to 1 smoking fetish website (if you are lucky). Most of the smoking list pages are nothing more than links to pay sites or to sites that have nothing to do with smoking at all! You see the same "recycled pictures" on every list.

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Description:Tax-free cigarettes can be sold at substantially cheaper prices than those sold at stores in places with higher state cigarette excise taxes. They also mention that their sovereign status means that they do not need to abide by the Jenkins Act, 13 a federal law that requires all out-of-state sales to be reported for tax purposes to the state revenue department where the buyer is located. A recent General Accounting Office Report 14 found that most internet cigarette vendors are ignoring the Jenkins Act and concluded that tribal sellers are still obligated to abide by the provisions of the Jenkins Act. Relatively little is known about the extent of tax evasion owing to internet cigarette sales. One study found that there was not substantial tax evasion due to internet sales in California after the 50 cents tax increase Proposition 10 that occurred in

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