Cigarettes

The tobacco industry is highly regulated and cigarettes are often the target of “sin taxes,” making cigarettes an easy way to make money on the counter-economy. Because taxes on cigarettes vary by region, it is possible to buy cigarettes in large quantities in a region where taxes are low and sell them at a profit in a region where taxes are high. It's also possible to buy tobacco, hand roll cigarettes, and sell them at a low price. A good cigarette roller can make the process much more efficient.

• "Cigarette taxes in the United States" - Wikipedia