This is good. I work in a hospital and there are many, many patients that are there due to health problems associated with lung disease directly from smoking.
A lot of these people are older people that have destroyed there lungs from smoking for many years and guess what? We are paying for their hospital bill because they are generally medicare patient's when they are older. This tax at least put's some money back in to the system. It is I'm sure by far not enough but it's something. It's sad though that some choose smoking over providing for their families.
This same argument could be made for alcohol. From my experience there are far fewer people hospitalized for that though. Besides, I like to have a couple now and then.
It can be anything and if it wasn't that it would be something else they use it when ever they feel like it a while back they said the same things for helmets fact is we will be paying someones bill no mater what its just the way it is. I smoke my buddy drinks another buddy chews pretty soon it will be down to a tax on coffee cause it causes impotence and the american people can no longer reproduce to tax