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Its not a coincidence that in Tobacco Nation, a collection of states where smoking rates exceed the national average and include Alabama, Arkansas, Indiana, Kentucky, Louisiana, Michigan, Mississippi, Missouri, Ohio, Oklahoma, South Carolina, Tennessee, and West Virginia, cigarettes are also much cheaper: cigarette packs in these states are, on average, 19% cheaper ($5.69) than in the rest of the U.S

I think sometimes legislators dont think through the ways people can avoid these things as much. (The Department of Revenues chief economist, Kazim Ozyurt, made a similar point in a presentation before the Illegal Tobacco Commission in November: Tax avoidance appears to be unavoidable in general, one of his slides began, before detailing ways to mitigate it.) In this view, figuring out the right place to set a cigarette tax is less a matter of simply passing a law, and more about finding the right balance among public health, budget needs, and crime