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The industry was afraid of the domino effect. As the Tobacco Tax Council put it back then: Many states felt that if North Carolina would impose a tax on [cigarettes], its number one commodity, then why should we worry

Duke (Carolina Academic, 2003)

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Figure 1-4 reveals that between 1985 and 2003, smoking initiation rates among young adults increased 4.3 percent, from 64.7 per 1,000 individuals to 67.5 per 1000 (SAMHSA 2005)

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Furthermore, Smith emphasizes that these products are ideal for taxation because they are of almost universal consumption