Executive Summary

J B C Smoke Shop, a division of J B C Enterprises, Inc., will be offering discount cigarettes, premium cigars, and other tobacco products.

Due to increased taxation through various state governments, cigarette prices in convenience stores and other retail outlets have risen to $30, $40, and even $50 per carton. J B C Smoke Shop's location in North Carolina allows us to offer cigarettes at the much lower prices available in North Carolina (as low as $15-20 per carton).

Although there are other online discount cigarette retail outlets, they do not appear to be advertising as aggressively as we intend to. Our objective is to be the place online to purchase cigarettes at discounted prices. We will expand our product lines to offer other tobacco products as our business develops and matures.

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Prepared By: Matt Scofield
September 2000