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References & Further Reading The Chemical Constituents in Cigarettes & Cigarette Smoke J Fowles et al The Chemistry & Toxicology of Cigarette Smoke US Department of Health & Human Services Student Guide to Chemicals in Cigarette Smoke SBCTC Application of Toxicological Risk Assessment to the Chemical Constituents of Cigarette Smoke J Fowles, E Dybing.

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Even if a cigarette contained 12 theoretical calories from plant material, that amount would be insignificant and not processed as energy by your digestive system

[30] Joint Committee on Taxation, The Income and Payroll TaxA payroll tax is a tax paid on the wages and salaries of employees to finance social insurance programs like Social Security, Medicare, and unemployment insurance