That would do so much for small business.
We should be thinking of what other punitive, stupid, liberty-restricting taxes have been put in place to try to help the states kick the can down the road, and press our law-makers to roll them back as part of a true spending-reduction and reform process.
I think many of them have already pissed away their share of the big tobacco settlement money on pork, entitlements, and things having nothing to do with convincing people not to smoke.