FYI - Your cost for our D&R Tobacco in 2004 includes a Federal Excise Tax on RYO tobacco of $1.0969/pound and an MSA escrow contribution of $3.75/pound. Even with the excise tax and tobacco settlement costs, the main reason people make their own cigarettes is lower price. Our large refill kits, including shipping and handling charges to anywhere in the United States, will allow you to make your own premium cigarettes for under $11.00 per carton. This is around one half to one third the price our customers used to pay for manufactured cigarettes. The second most common reason people make their own cigarettes is quality of the smoke. Customers coming from the generic brands are most appreciative, but all our customers would agree that a D&R tobacco, homemade cigarette just tastes better. With either MYO or RYO formats, you're a winner with D&R Tobacco.