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Beach properties and rentals see a lot of turnover, and smoke odor is one of the most common complaints we get called for

The top negative health causes that have been causally linked to cigarette smoking include cancers of the upper digestive tract, lung cancer, and chronic diseases including diabetes, coronary heart diseases, pneumonia, and overall poorer immune function

Some of the gap is covered by federal transfers for transportation but states have to dip into general taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities

TL;DR There isnt a perfect 1:1 conversion, because nicotine absorption varies by person, product strength, and how you use it