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There are a number of exemptions built into the law

I don't have a Kiseru pipe so I'm thinking about trying it as a cigarette and may be in a regular smoking pipe.

The lower nearby rates would incentivize smokers to drive across the border to buy cheaper cigarettes some, like those who would buy in Virginia where the tax rate is only $0.30 per pack, would see significant cost savings from a quick trip into a nearby state

The decline in smoking rates has been so precipitous in recent years that the abolitionists say their goal might finally be in sight

Mark Stehr, Cigarette tax avoidance and evasion, Journal of Health Economics 24:2 (March 2005): 277-297, [4] Adam J

Tobacco-free minor leagues : The Minor League Baseball also bans the use of smokeless tobacco, including chewing tobacco, for all players, coaches, and staff