They should just cross the border to another state, to buy their cigarettes, the same way Kansans tag their vehicles in other states to evade paying personal property tax.
I have seen a lot of that over time. Not sure it would be worth a long drive, but if its 20 minutes to the res for cheap smokes...
Anyone who leaves a paper trail while doing such purchases is being dumb. There are ways to buy things without providing indentification to the seller. Its a required skill in the modern world.
Or how Washington state residents register their cars in Oregon to avoid high plate costs.
When I moved from California to Seattle, I had to register my LeBaron convertible in Washington. The car was several years old. They added to the cost of the tags what the sales tax on my car would have been if I had bought it new in Washington state. Tags that first year cost me over five hundred dollars.
Careful! Booze is cheap in NJ compared to PA so the PA cops have decided to track you going across the bridge into NJ. If you come back within about an hour, they find some impossible-to-defend pretext ("inattentive driving" was the favorite in the 80's) to pull you over and search your trunk.