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[17] As of 2011, Phillip Morris lists total government revenue, including federal, state, local, and sales taxes, as 55% of the estimated retail price of a pack of cigarettes in the United States

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This suggests they are not necessary for trade and business continuity as it is separate to the existing trade exemption (see Display exemptions for trade premises section)

Reynolds, which had purchased the Kool brand by the time all the dust settled, agreed to pay $1.46 million to be used for youth smoking prevention purposes. While they were doing all this, cigarette companies continued to write astoundingly racist things in their internal reports