He suggests that a deposit system, such as the one for propane canisters, might be a better route
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New Hampshire : Tobacco Excise Taxes New Hampshire Cigarette and Tobacco Excise Taxes In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the New Hampshire and Federal levels
But while dual filters like Corinthian Sensation -- in which one half of the plug surface is shaped like a Doric (mind you, not Corinthian!) column drum -- have taken filter design to never-before-seen complexity, it is embedded flavor capsules that are the true current stars on the cigarette filter firmament