The NSW Nationals have accepted $16,500 from tobacco companies this year, exposing the Coalition to more criticism from the Labor Party, which refuses to take tobacco company donations.

According to the Nationals' latest donations and expenditure disclosure lodged with the Election Funding Authority, British American Tobacco donated $13,200 to the party in April, while Philip Morris donated $3300 in March.

The tobacco companies are fighting state and federal governments over smoking bans, plain packaging and point-of-sale advertising restrictions.

From July 1, retailers in NSW have been required to keep cigarette displays under the counter or otherwise out of sight, and vending machines must be operated by staff.

In April, the then prime minister Kevin Rudd announced plans for cigarettes to be sold in plain brown packaging from 2012, adorned only with graphic health warnings and the brand in plain black typeface.