Grisslehamn, you asked about smoke friendly states. Maybe NC and SC have lowest taxes on cigarettes but they are no longer smoker friendly. I don't think there is any state that acepts smokers with open arms. All those who suffer from asthma are greatful for such changes!

You r right bout duty free stores they are cheapest. but there i dont get the nice state tax paid mark. Fun for a Swede. In Sweden a pack is $5 (Marlboro Lights)and i must say the us packs feels more quality, gas is the double compared to US, incometax is 30 % of the income.
Btw which state is best for smokers when it comes to smoking in bars, restaurants etc ?

I think that there is now a State wide law in Georgia that all restaurants are smoke free. I don't know about bars.

The only states with no sales taxes are Delaware, Montana, New Hamshire and Oregon. Other states don't have sales taxes at the state level, but do at the local level. For a chart showing all sales taxes for the various states check out:
http://www.salestaxinstitute.com/sales_tax_rates.jsp