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The revenue figures in Graphic 24 do not quite represent the total change in state tax revenue as a result in a change in the tax levied, since they do not include the effect of people reducing their smoking in response to a tax hike or increasing their smoking in response to a tax cut.[] Nor do the figures include the impact on the revenue estimates of the general sales tax levied on cigarettes

One of the authors has even seen a sign posted in a Flint Township convenience store pre-emptively warning that no single cigarette sales are made there.[147] A February 2007 incident report from the Michigan State Police contains an amusing example of single sale cigarettes