I think the view point is that all citizens are taxed the same amount on the same purchases.
Citizens in South Carolina are not taxed the same amount on prepackaged cigaretttes as the citizens of New York City.
If a citizen wants to drive from New York City to South Carolina to buy their cigarettes why should they be taxed at the New York City rate?
There is no resale going on in New York City.
By the same light, if a citizen can find an outlet, outside New York City, that sells the desired product at a lower price than the price in New York City, why should they be taxed at a New York City rate?
There's no resale going on in New York City.
I know it may make sense to you but it sure makes NO sense to me.