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it just encourages them to buy their cigarettes elsewhere. Rhode Island, for example, has seen a sharp increase in smuggling following a cigarette tax increase from $3.75 to $4.25 in 2017, moving the Ocean State from a ranking of 18th- to eighth-highest inflow of cigarettes in the U.S., the report said

Facilitates the complete recovery of a property from smoke damage: When a property owner attempts to restore smoke-damaged walls, theres a significant chance that a property wont be completely restored to its best possible condition

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It should also be noted that the tax on cigarettes in Cook County will rise from $2.00 per pack to $3.00 per pack effective March 1, 2013, thereby increasing the composite cigarette tax in Chicago from $5.67 to $6.67 per pack