Yep CES. But it's easier to answer "yes" than it is to risk them contesting the issue. It's Obama Admin's fault for allowing 50%...rather than say 10% or some fixed charge. The whole idea is to spread the risks....but I understand that smoking is a personal choice (particularly these days).
The funny thing is that [other stuff] is starting to be legal now....and they don't even ask about that....tons of problems on the way with that. Still a lot of the same issues due to products of combustion. Although I find it even more amazing that cigs are rated as more dangerous these days than the recipe they used back in the 60s/70s..... Should be the other way around. They just want to kill people that don't follow their wishes and quit, I guess.