online cigarettes

"cigarettes are like anything else," Spann said. "If you're addicted to them, you're going to buy them."

Gov. George Ryan approved a 40 cent tax raise July 1 on each pack of online cigarettes, raising sales tax to 58 cents a pack. Illinois has the 15th-highest cigarettes tax in the county. The nation's highest cigarettes online tax is $1.50 a pack in New Jersey and New York state. Washington state is next at about $1.43 a pack.

"The states are going to find a way to generate revenue," Tome said. "That's their job."

The Illinois Department of Revenue contacts Internet tobacco vendors and asks for the names and addresses of customers, said Debbie Best, spokeswoman for the Illinois Department of Revenue. The department then mails bills charging the state's tax to those customers.

"There is some form of enforcement for the Internet (Web) sites," Best said. "Even if you purchase cigarettes online, you're still liable for the tax."

According to state law, Internet tobacco vendors are supposed to report to the Illinois Department of Revenue on a voluntary basis, Best said. The Bureau of Tax Enforcement contacts Web sites that don't voluntarily report to the revenue department, she said.

"(Repeated) noncompliance is turned over to our law enforcement area," Best said. "I'm not going to argue with the Indian reservations, but state law requires (Internet tobacco vendors) to report to us."

Tome said he started the business as a way of "getting by." He said a lot of American Indians sell tobacco cigarettes online.