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Moreover, the cigarette tax inadvertently cultivates a fertile ground for a black market

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If you raised the excise tax to $2.64 per pack, the state/local tax portion of a pack of cigarettes would swell to $3.38 fully 30% of a selling price of $11.30 per pack, creating a wallet incentive for Nebraskans to divert their cigarette purchases to surrounding states with lower tax rates

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While grilling briquettes can be used in a pinch, activated charcoal is processed for better porosity and absorption power (and isnt treated with flammable chemicals)