Because they are intentionaly targeting, at the present time, smokers who buy their cigs from someone that sells them at a lower price.
Don't tell me that you disagree with the tactic. There is more than enough proof, even on this thread alone, that you agree with it.
The laws themselves are and do make sense and have been tested to be constitutional in their application. The tactics being used are intentional. They are intentionally targeted tax cheats.
If the state did not enforce its laws that would be a problem, wouldn't it? Should the law abiding smoking taxpayers as well as all taxpayers cover the cost of tax cheats? On this point you and I disagree. I don't think of them as patriots. I think of them as self absorbed criminals even if they are addicted. Their addiction should not be an excuse to break a law.
The place we might find common ground is on the amount of tax. The application and enforcement is fair and constitutional. However, the amount of the tax takes advantage of people who are addicted and because of their addiction they have little choice but to pay.
I feel sorry for them and think the least the state can do is provide free nonsmoking programs or discounted cessation products to these taxpayers if they want to tax them heavily.