Table 1.
Generalized 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 Act1 |
Website claims tax- free status |
Website promotes tax-free sales2 |
|---|---|---|---|---|---|
| 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 |
N/A | 2.39 | 3.29** | 6.62*** | 4.95*** |
|
International vendors |
N/A | 2.94* | 3.46** | 5.37** | 6.23*** |
Notes: overall n=600 (200 sites per year)
*
p<0.05,
**
p<0.01,
***
p<.001
Models specified an exchangeable working correlation structure
1
US law requiring cigarette vendors that ship products over state lines to report sales information to the receiving state’s tax department
2
Composite of the first four variables in this table
-- indicates reference category
N/A indicates that comparison could not be made because none of the US vendors reported selling from duty free zones