As Brendan noted a post or two ago, more and more states are looking to nanny-state style "sin-taxes" to fill budget holes.  I want to point readers to an excellent WSJ article from the wayback machine in August.  The article takes a quick look at the repercussions of cigarette taxes in states like Maryland and New Jersey - rampant black markets, hurt businesses, and none of the promised revenue:

Steven Malanga takes on the "free-ride for business" myth at RealClearMarkets. Check it.

Shorter Ruth Marcus: What America really needs is higher taxes. In fact, it would be totally awesome campaign strategy for a Republican to just say, "Yeah, higher taxes! We need 'em!" Because clearly, GOP voters eat that sort of thing up.