Good point - I think the "vices" tax needs to be applied across most (if not all) states to be effective. It's a great revenue source, because people will continue to smoke and drink, even if you tax them. :-) You just need to make sure they can't travel for 10 or 20 miles to get a big discount.
Given the current state revenue shortfalls, I thought it was a good time to bring up legalizing marijuana once again, though it looks like this continues to be a huge hurdle, even in today's environment....