In 2002, the first $84,900 is subject to social security tax. There is no cap on the amount subject to the 1.45% (plus 1.45% "employer match") Medicare tax.
I found out that each Mom & Pop's can also tack on "their little precentage," like 5%. So, it's really impossible to actually track down the EXACT taxes on cigarettes. Too many "hidden taxes" on this legal product.