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Its not just about removing smoke and the smell associated with it

These taxes contribute substantially to the cost of a pack of cigarettes, with prices in New York reaching as high as $10.54 according to an official price survey in 2013,[18] and as high as $14.50 according to a more recent informal survey.[19] Figure 3: Inflation-Adjusted Federal Cigarette Excise Tax Rates Per 20-Pack (1951-2013) [20] Figure 4: State Cigarette Excise Tax Rates as of January 1, 2014 Tobacco Consumption is Declining, Making Tax Revenue a Poor Long-Run Funding Mechanism One recent proposal circulated by the administration is to fund universal preschool by increasing the federal cigarette excise tax from $1.0066 to $1.95 a pack