The only place that i use now days, and for past four years (when i feel like saving money) and would recommend is http://www.smokin4free.com
100% real , customer service will answer email and will refund or reship if necessary.
Yes it is legal for personal use and "state" will not go after you for not paying state taxes, they do that if you buy cigarettes from other states. I buy Winston or L&M $17 plus $10 ship fee, that's $27 per carton compare to $125 per carton in NYC. Only problem is that it take two weeks or longer for the shipment to arrive.