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As long as they buy no more than two cartons, a use tax would not apply, said Ed Walsh, spokesman for the Department of Taxation and Finance

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Another advertisement for the theater in The New Yorker poses an attractive offer: Ping-pong tables, a bridge room, a dance floor and free coffee and cigarettes without having to see or hear a movie. In 1930, Douglas Fox and George Schutz explored the Cinema Art Guild theatre in Chicago, noting at an interlude, an on-screen trailer invites those present to a stroll through the lounges, to read a bit or have a cigarette and a cup of coffee, perhaps stopping to enjoy the lobby art exhibitions over a tobacco-filled inhale before the second half of the film begins