Is everything about class warfare?...Have you seen real estate prices in Manhattan lately?And those residents will find a way to get around the tax. It's the poorest, least informed who will pay the excess tax, as the government increases its take from the cigarette tax.
You say "class warfare"; I say "compassionate conservatism". It's all words.
It costs $1.50 to get to New Jersey from New York City. There is large a shopping mall at one of the local stops for the PATH train in Jersey City, about 15 minutes on the train. How poor do you have to be for something like that to be beyond your means? (especially if your paying 7:00 for a pack of smokes?)