For various reasons, I think this is a fairly difficult market to jump into. That being said, I would strongly caution you to pay attention to the legal issues -- set up an entity and shield your personal assets, figure out what licenses you need (and where) and pay your taxes. Under the auspices of consumer protection, I suspect a very large percentage of the states are going to attempt to regulate those who sell tobacco products. At a minimum, you'll need to look in what your state does to regulate tobacco distributors. Ignorance isn't bliss, and I know that in certain licensing contexts (automobile manufacturing and distribution) failure to obtain the required license and proceeding with a sale could be a misdemeanor and possibly a felony. It may be the case that states don't or can't regulate out-of-state distributors -- either way, you need to be certain of that.