All you advocates of sales taxes for general revenue take note: There is ALWAYS a point at which the black market takes an interest. Sales taxes are limited by the nature of a particular commodity (it's harder to dodge a tax on cars than it is on something smaller).
That really hurts smokers, who are overwhelmingly among the less well off.
If they're smart, they will set up groups of people to pool money and go across the border to Nevada. That's what I'd do if I were a smoker. With the volume some people smoke, it would pay off pretty quick.
D