Table 1

Generalised estimating equations predicting odds of promoting tax-free sales among Internet cigarette vendors, by year and location

YearWebsite claims that vendor sells from duty free zoneWebsite claims that vendor does not pay federal/state taxesWebsite claims that vendor does not abide by Jenkins Act†Website claims tax-free statusWebsite promotes tax-free sales‡
2009 (ref)
US vendors (ref)
Mixed location vendorsNA2.393.29**6.62***4.95***
International vendorsNA2.94*3.46**5.37**6.23***
  • NA indicates that comparison could not be made because none of the US vendors reported selling from duty free zones.

  • Overall n=600 (200 sites per year).

  • *p<0.05, **p<0.01, ***p<0.001.

  • Models specified an exchangeable working correlation structure.

  • †US law requiring cigarette vendors that ship products over state lines to report sales information to the receiving state's tax department.

  • ‡Composite of the first four variables in this table.

  • -– indicates reference category.