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Smokers are taking up the old ritual of hand-rolling cigarettes and the new practices of e-commerce to get around Pennsylvania's cheap cigarettes online month-old cigarette tax increase.State officials fear the two options one cheap cigarettes online store legitimate, one questionable could shave millions of dollars from state tobacco tax revenue.
But Jennifer Davis just wants to save a few bucks.''I'm addicted, I can't quit, so I might as well do it cheap,'' said Davis, 23, of Lancaster County, who has been smoking for eight years.

Standing in front of a wall of rolling tobacco, papers and cheap cigarettes online store rolling machines in the Tobacco Shoppe in Lancaster, Davis lamented, ''I've never rolled a cigarette before in my life. But even generics cost more than $3 a pack now, and I'm not about to drive to Delaware every time cheap cigarettes online I want a cigarette.''Pennsylvania tripled its cigarettes tax last month to $1 per pack to help balance the state budget.But the tax doesn't cover rolling tobacco. And a carton's worth of cigarettes can be rolled for about $15 less than half the price of factory-rolled cheap cigarettes online smokes.Davis is part of a trend the market is noticing.''We're bringing back old stuff that's cheap cigarettes online store never sold before,'' said Mike Cramsey, a buyer for T & B Cramsey Wholesale, a tobacco shop in Allentown. He said the store has seen a big increase in sales of rolling tobacco and related products, cheap cigarettes online such as rolling machines and papers that until recently he couldn't get rid of.

''It took us all by surprise,'' said Jan Morgan, Tobacco Category manager for Uni-Mart Corp., which owns more than 50 Choice Cigarette Discount Outlet stores in Pennsylvania. Rolling-tobacco sales have tripled for the stores.'We can't keep it in stock,'' said Dennis Zehner Sr., an employee at Tobacco and Cigar Connoisseurs in Allentown, where sales of rolling cheap cigarettes online tobacco have gone up threefold. ''We get a shipment in one day, and the next day it's gone.''Republic Tobacco, maker of cheap cigarettes online the popular Drum and Top brands of tobacco, has expanded production facilities because of new demand brought about by increased taxes in 17 states this year, said Warren Schoening, the company's national sales manager.Internet cheap cigarettes online tobacco sales have skyrocketed alongside states' cigarette taxes. Smokers can easily find a carton of Marlboro going for less than $32 online that's 25 percent less than traditional sales.The price includes cheap cigarettes online shipping. In most cases, Web sites can offer such low prices because, unlike other retailers, they don't have to collect taxes.When buying cartons through cheap cigarettes online store the Internet, people are supposed to pay the taxes directly to the state.To make sure that happens, online retailers are required to send the customer's name, address and purchase cheap cigarettes online store amount to the state Department of Revenue.It rarely happens cheap cigarettes online that way at the hundreds of Web sites dealing in cheap smokes, state officials say.Senecasmokes.com boasts that it ''does not report to any state taxation or tobacco department.''

The practice is hard to trace, harder to prosecute and costs cheap cigarettes online store states billions of dollars in lost revenue.A report by the General Accounting Office, Congress' research arm, predicts revenue from Internet cigarette sales will reach $5 billion by 2005, costing states about $1.4 billion in lost revenue.It's too soon for state officials to say, in dollars, how much Internet cheap cigarettes online store sales will swipe from tax revenue.Anthony Beccone, director of Pennsylvania's Office of Criminal Tax Investigation, said his department is trying to head off the cheap cigarettes online problem. Agents in Beccone's department are sending letters to about 500 Internet vendors, notifying cheap cigarettes online store them they must report their transactions in the state.Making them follow the rules is the tough part, Beccone said.The Cigarette Tax Enforcement cheap cigarettes online store unit has a staff of six, and the U.S. mail makes a convenient hiding place for cheap cigarettes online transactions, he said.

If the violating vendor is in cheap cigarettes online store another state, the crime becomes cheap cigarettes online store a federal matter. But federal agencies have cheap cigarettes online more pressing business, said Jim Crandall, a U.S. Bureau of Alcohol, Tobacco and Firearms spokesman.'We're not as active as we would be if it were a felony,'' Crandall said. ''U.S. attorneys aren't looking to prosecute this. They have more traditionally evil criminals cheap cigarettes online to worry about.''

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