Internet Tobacco Sales Enforcement Act - Amends the Jenkins Act to require each person who engages in an interstate sale of cigarettes or smokeless tobacco or in an interstate distribution of cigarettes or smokeless tobacco to comply with all the excise, sales, and use tax laws applicable to the sale or other transfer of cigarettes or smokeless tobacco in the State and place in which the cigarettes or smokeless tobacco are delivered.
Prohibits the cigarettes or smokeless tobacco from being delivered to the buyer unless in advance of the delivery the excise tax has been paid and any required stamps or other indicia that such tax has been paid are properly affixed or applied, with an exception.
Authorizes a State Attorney General to bring a civil action to obtain any appropriate relief, including money damages where appropriate, against any person who violates such prohibition or who knowingly assists or participates in such a violation. Expresses the sense of Congress that any State Attorney General who commences such a civil action should inform the U.S. Attorney General who should make information about the case publicly available. Authorizes civil penalties for violations. Eliminates the $1,000 criminal penalty limitation.
Declares that the Act does not limit the remedies provided by State or Federal law with respect to alleged violations relating to a sale or distribution of cigarettes or smokeless tobacco in connection with an interstate sale or distribution of cigarettes or smokeless tobacco.