As I am sure you know, there is a very real problem with the way the States are counting on the tobacco $$.
Smoking is down, and of course, with that revenues. Kids who are on the bubble (part time smokers) can't afford $10.00 a pack, or the fun isn't worth it. Raising taxes on smoking has an inverse affect as people go to other sources (MA is quite small and the Internet is quite large and there are border states would would love the simple sales tax revenue from upset Mass'ers).
Eventually, the Goose will be barren and they will be screwed, big time.
Sin taxes don't work. But it is for the intellectually lazy and impaired politicians (and electorate) such as we find in MA.
There is a saying about the lawmakers:
"When they are too gutless to cut spending, stick it to the smokers and claim it's for their own good."