At some point, taxes on cigarettes will be high enough to causesome people to stop buying the addictive, cancer-causing sticks oftobacco. For that reason, Mississippi lawmakers do not need to relyon expected tax revenue to cover recurring yearly expenses.

Effective April 1, smokers are already in for a62-cents-per-pack federal tax increase from 39 cents to $1.01.According to the Campaign for Tobacco Free Kids, the average statetax on a cigarette pack is $1.19.

At a mere 18 cents, Mississippi’s per-pack tax is woefully lowerthan the national average. But now Gov. Haley Barbour and lawmakersare at least talking about increasing the tax.

The House has approved a $1-a-pack increase while the Senate hasOK’d an increase of 49 cents. Negotiators are scheduled to resumetalks on a compromise Monday.

From restoring education funding cuts to car tag credit help toMedicaid, lawmakers have discussed a number of destinations for theexpected additional revenue to be derived from the tobacco taxincrease. There is no doubt any number of areas where the fundscould be used.

Regardless of the ultimate use, lawmakers must remember that therevenue stream cannot be counted on as a constant source of moneybecause the cost of smoking will eventually reduce the consumptionof tobacco, and thus the tax revenue received. Therefore, lawmakersshould not anticipate using cigarette tax revenue to meet needsfrom year to year.