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"Typically then the organization will roll semi tractor trailers or vans and then distribute the cigarettes to willing buyers at retail stores who know they're breaking the law, and are happy to do so because they'll get the smokes at a discount but sell them for the actual retail price as if the tax had been imposed on it," he said

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According to the NY Health website, here's who can buy these items: Retailers cannot sell cigarettes, cigars, chewing tobacco, powdered tobacco, shisha or other tobacco products, herbal cigarettes, liquid nicotine, electronic cigarettes, rolling papers, or smoking paraphernalia to people under 21 years of age

Note: The study of Bansal et al