tn tobacco tax Tennessee T22 mint, F Tennessee: Who Pays? 7th Edition
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It would seem from here (see also Marcheshes 3:29) that there is both a positive mitzvah to protect life and a negative mitzvah prohibiting dangerous actions

In a group of smokers, the average toenail biomarker concentrations were 5.4 ng nicotine and 0.67 ng cotinine per mg toenail

doi: 10.1258/002221505775010896

Liakoni, E
After spending a small fortune on a Comoys of London pipe (not a bad acquisition for a novice), I had little left over for the tobacco

1291, 146 L.Ed.2d 121 (2000) Written by Eric Cervone, LLM Facts In 1964, the United States surgeon general reported that smoking was dangerous