One of the problems of being at the top, but not quite high enough to be at the pinnacle is you suffer from an uncomfortable mediocrity. In many ways, that is the problem for New Jersey and it's cigarette taxes. They are one of the highest in the nation. At number 5 in the rankings, their taxes are incredibly high, but nowhere near the leading tax rate held by New York State. In cases like New Jersey, the high taxes actually end up hurting them as much as they hurt smokers.

Unlike in places like Connecticut where taxes are higher still, but just one ranking above New Jersey, people in Jersey can find other outlets for their habit, and will travel across state lines to buy less expensive packs. In Connecticut, landlocked on two sides by the ranking leaders in cigarette taxes, Rhode Island and New York, it is much harder for citizens to find better prices, so the tax hikes work.

Since its last tax hike in 2008, New Jersey has actually experienced an overall loss in tax revenue of about $28 million. That is not because of the number of smokers who have quit on account of the higher prices, it is because smokers have found other means of obtaining cigarettes. A lot of residents drive to neighboring Pennsylvania where prices are over a dollar cheaper per pack—a big boon to Pennsylvania's finances.

On the flip side, New Jersey is one of the states where, coincidentally, many consumers from the hard-hit New York travel to buy cigarettes, because they are still far cheaper than their own local purchases. However, that's not enough to combat the exodus of its native consumers, as shown by the huge loss of revenue. What's worse, is that when local consumers leave the state to buy cigarettes elsewhere, they often buy other items at the same place they pick up their cigarettes, which adds to the stress of local New Jersey merchants.

Like anything the government makes illegal, or prices out of the market, smuggling and the black market take over. In places like New Jersey, where the prices are over-the-top for cigarettes, the black market for lower priced versions are at a peak. According to a statement to USATODAY, Phillip Awe, the U.S. Bureau of Alcohol, Tobacco, Firearms and Explosives chief tobacco law enforcer said, "There are truckloads of cigarettes that are being transported across state lines right now, all for the sake of exploiting the difference in the tax rates."

While price per pack varies for several reasons, including brand and store location, the average price per pack in the state of New Jersey is $7.25 per pack, or $72.50 per carton. Considering that the "mean average" wage rate in New Jersey is $9.50 per hour, a person has to work one whole day per week to afford one carton of cigarettes.

Smokers do have resources if they want to quit the nicotine addiction. Many local hospitals have free programs for smoking cessation, and local and federal help lines are open with toll free numbers. One such program is 1-800-QUIT NOW. Online help at the American Cancer Society, or the American Heart Association also give consumers a way to combat their addiction, and get free from the government's tax penalties.