Generalised estimating equations predicting odds of promoting tax-free sales among Internet cigarette vendors, by year and location
| Year | Website claims that vendor sells from duty free zone | Website claims that vendor does not pay federal/state taxes | Website claims that vendor does not abide by Jenkins Act† | Website claims tax-free status | Website promotes tax-free sales‡ |
|---|---|---|---|---|---|
| 2009 (ref) | – | – | – | – | – |
| 2010 | 1.12 | 1.38 | 1.09 | 1.58** | 1.39 |
| 2011 | 1.00 | 0.87 | 0.80 | 1.45* | 0.96 |
| US vendors (ref) | – | – | – | – | – |
| Mixed location vendors | NA | 2.39 | 3.29** | 6.62*** | 4.95*** |
| International vendors | NA | 2.94* | 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.