is tobacco considered a controlled substance Transportation for Sale of 11352 HS The Controlled Substances Act (CSA):
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The tax on vapor products would raise roughly $15 billion over 10 years.[9] While the increase will raise substantial revenue, excise taxes should not be considered a stable revenue source, since they are so narrowly imposed.[10] Decades of declining use means that tobacco taxes generally raise less revenue with each passing year

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[20] Cigarettes became increasingly popular in the late 19th century when James Bonsack invented a machine to automate cigarette production

Furthermore, they also require a local license from the specific state where tobacco products are manufactured by the business owners
That fits perfectly within the bounds of typical human psychology