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"Because of the enormous volume of product that ships into US ports from China, it may be easier and lower cost to smuggle Chinese cigarettes into California markets through US ports than to try to capitalize on tax arbitrage by transporting products across the continental US." There's a lesson here for policymakers and activists who seek to discourage consumption of otherwise legal products that they don't like through confiscatory sin taxes and intrusive red tape

"Menthol are the best!" - William H

Not sure if your items will fit the jig

But is there ever a reason for using two papers instead of one

Tax them all by weight (dry weight would be preferable, but hard to calculate reliably)