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Every state in the USA has set its own policies and taxes

This dynamically extending period is designed to protect against a practice commonly known as sniping or last second bidding where bidders attempt to enter a quick bid in the final seconds of an auction to secure a win before competing bidders have a chance to counter

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The ACIR report, titled "Cigarette Bootlegging: A State and Federal Responsibility," stated that cigarette smuggling in the United States was primarily due to state tax differentials[76] and recommended, among other things, that governments exercise restraint with their cigarette tax rates.[77] The report is one of the most oft-cited studies of cigarette taxes and smuggling in the academic literature