Isn't it a violation of church & state to call it a "sin" tax?
1. A transgression of a religious or moral law, especially when deliberate.
a. Deliberate disobedience to the known will of God.
b. A condition of estrangement from God resulting from such disobedience
So, if someone doesn't believe in god, and they smoke, how can they be charged a "sin" tax for buying cigs?
I'm glad I don't smoke, too much to think about!