State Line Grocery & SMOKE SHOP is a small store right over the Massachusetts line in New Hampshire. It is a convenient stop offering tax-free shopping. The store carries a wide selection, including groceries, snacks, toiletries, alcohol, and sodas. It is especially known for tobacco products like Newports, cigarettes, cartons, and vape devices. It also sells smoking accessories, pieces, cannabis paraphernalia, glass blown pipes, grinders, delta-8 products, and other smoking aids. The business is run by a friendly and welcoming husband and wife. Customers praise the cheap prices and excellent service, noting the owners are very helpful with any issues. It is considered one of the best stops on the way to Northern New England.