That sounds like a horrible abuse of "executive action" if you ask me.@DC2 Not tobacco tax but:
Obama Eyes More Tax Hikes---By Executive Action
"The tax gauntlet was tossed down by his White House Press Secretary, Josh Earnest, who said the President was “very interested” in raising taxes through executive action. Some of the blame goes to Sen. Bernie Sanders (I-VT), who called upon the President to raise over $100 billion in taxes through IRS executive action. Sen. Sanders dispatched this letterto Mr. Obama’s Treasury Secretary identifying actions the IRS can take without asking Congress."
Or if you ask anyone who cares about enforcing the concept of "checks and balances" as it was meant to be.