british american tobacco financials PLC ADR - WKN 916671, ISIN US1104481072 British American Tobacco: The Cigarette
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One way to think about it is to compare state tax policies on firearms with those on alcohol and tobacco products

The process gets even more complicated when the gun was first sold by a dealer that has since gone out of business
Studies conducted by Zutshi et al

And maybe some of the others are, but the leather, sandalwood, oud, and Amber are all dialed back enough that the excess isn't a factor anymore
64 A product may serve as a predicate tobacco product if it was commercially marketed as of February 15, 2007, or if it has previously been determined as substantially equivalent to another predicate tobacco product

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