How is the tax burden on tobacco shared between buyers and sellers?

I disagree with the above post, because tobacco is always in demand, and has consistently been so over time (it helps that your customer base is largely addicted).  So the key to the focus of the tax burden - on customer or seller, is the degree of competition in a local market.  Are you the only smoke shop or store in town?  Then you can pass on the entire tax burden to the consumer, because you have a de facto local monopoly.  The more local competition there is, the more likely the seller is going to absorb some or all of the tax burden as it increases.  This is also because tobacco is very rarely the only product sold in these stores, and as they can count on tobacco buyers to show up consistently, it may still be profitable to make very little or nothing on the cigarettes if you get them into your store to by high profit items like pop, sundries, lighters, food etc.