Suppose that most people who consume cigarettes also consume alcoholic beverages. Then, firstly, the interesting question is why they purchase only cigarettes via the internet but avoid ordering alcohol. The reason must be from the clearly different physical character between cigarettes and alcohol. A bottle of wine or whiskey is much heavier than a packet of cigarettes. Commodities‘ weight and transportation costs are also factors that influence the buying of goods via the internet. Secondly, government and tax policy makers should be aware of this result to launch new policies on sin tax‘. Now, government needs to consider the effect of online cigarette market if they would like to set tax rate on cigarettes.