Connecticut or New Hampshire to buy. Bans were tried with alcohol and failed.

If NY were to enact a similar law to MA's, Cayuga Nation could continue to sell cigarettes.

Are engaged in illegal smuggling.

https://taxfoundation.org/data/all/state/cigarette-taxes-cigarette-smuggling-2023/

Maybe the solution is that everyone who sells tobacco pays the taxes, including NA tribes.

(IANAL...)

Purchases by NYS residents of items from out of state are subject to a use tax (to compensate the state for not being able to collect sales tax). So if you buy something (say) mail-order and the seller doesn't collect NYS sales tax on your behalf, you are technically required to declare it on your NYS income tax filing, and pay the use tax then. Of course, nobody does this.

I think it can be argued that buying a "personal quantity" (say a few cartons) and bringing them home wouldn't count as smuggling, but would require either:

1. The tribe pays the tax on sales to non-natives in advance. This is done by the wholesalers who sell to the tribe pay the tax to the state, and the tribe then pays the tax on quantities over the amount expected to be sold to natives (with "coupons" for the allowed amount). At that point, the taxes have been paid (or equivalent). It would be up to the retailer to collect (or eat) the taxes. I believe this is the current rule, but with lots of pending lawsuits.

2. The tribe does not pay the tax in advance, and does not collect it either. Non-natives would then be subject to use tax when they get home.

For #2, if I drive to a state without sales tax and load up on cheap cigarettes and then drive home, I'm technically subject to paying NYS use tax on it. Personal use limits would determine whether I was smuggling for resale. So everyone does this, and I can't imagine that anyone gets busted for skipping the tax. But it certainly isn't illegal to buy them out of state and then carry them into the state, as long as you eventually settle up.

I think.

Laws like this can't be implemented from the top down, the social pressure has to come first.

When the majority of people decide that smoking in restaurants or airplanes is disgusting, that's when you can pass laws against smoking in restaurants or on airplanes.

If people want to do so they'll find ways to do so. It's why prohibition didn't work it's why the war on drugs is a failure. You just make innocent people criminals which is ridiculous. I'm a firm believer in a person's body is there to do with as they please and nobody should be able to tell them they can't.