No, I think he's only going after NYC residents who presumably smoke the cigarettes IN NYC -- in fact, the state of NY has a line on its tax forms that requires you to 'fess up to any cigarettes you purchase out of state or were untaxed (as in Indian purchases) AND which were consumed in NY.
The way I see it is it's almost like a use tax. If you USE it in NY, they want to tax it, no matter where you bought it. Of course, they haven't got the cojones to go after EVERYTHING purchased online from out of state, but smokers are an easy target, considering that we are dirty, filthy, immoral degenerates.
Regards,