Great Dane is correct. Not only did the Congressonal Research Service, at the request of rabid anti-smoker Henry Waxman, determine that smokers pay far more into the system than they cost the system, even the New England Journal of Medicine said the same.
additionally the Master Settlement Agreement between the states and the tobacco companies was ossensibly to repay the states for "smoking related medical expenses" and that is paid 100% by smokers, not by the tobacco companies.