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There only about a $500 difference in annual premium if you compare the cost of $1 million (annual cost of $3575) at a non-tobacco classification vs

Affected areas included the right thumbnail, big and little toenails on the right foot, and the middle and little toenails on the left foot for a 5-month duration (Figure 3A)

Regulation 4018

However, when you look at the benefits of quitting smoking with the aid of an NRT product versus continuing to smoke, nicotine is really quite benign. Side Effects of NRT Lucchesi says that NRT products are highly safe and effective when used properly

Since the tax is narrow, so is the revenue