What are genuine tax free cigarettes? In other words, is there anything truly like that available in United States? Legally, there are tax free cigarettes available in US, such as the ones manufactured and sold by the Seneca Nation of Indians based in western New York. But, then it is available only in selected websites/shops. In rest of the country, there is a federal tax of $3.90 levied per carton of cigarettes. That gives an idea as to why a carton of genuine Marlboro, Winston, Montclair, Salem or Camel costs around $40.