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This article dives into this topic, unearthing facts about the biological effect of nicotine and how the nicotine rush may differ between users

States stand to lose around $689 million in revenue from excise taxes on tobacco products due to the tax increases impact on consumption

They had a lot more money and had just played on doubts that the [tax revenue] money would go to tech ed. The average state cigarette tax is $1.88 per pack, but it varies across the countryas high as $4.35 in New York and only 44 cents in North Dakota, where a 2016 ballot initiative to increase that to $2.20 was defeated

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(6) (7) See Appendix Table A2 for full results