State agents in Tennessee will be monitoring stores in bordering jurisdictions (like Bristol Virginia) and stopping Tennessee residents who buy more than two cartons of cigarettes, then head for home. For example, a Bristol Tennessee resident could find himself subject to police action for driving to the Sam’s Club at Exit 7 and buying too many smokes. Worse, he could lose his car. Revenue agents are allowed to seize vehicles of those transporting just three cartoons of cigarettes.
Seizing cars over a few cigarettes - Editorial - TriCities.com