Alot of people in my area roll their own cigarettes, which means they buy tobacco in 1 pound bulk bags.
Those bags are not taxed the same as regular cigarettes are and those people can roll a carton for the price of the tobacco and the paper tubes. The taxes on those bags get the regular state sales percentage tax treatment that almost everything else gets with the feds not getting involved at all, to my knowledge.
My State does however reguire a tobacco sales license in order to sell tobacco. I believe my state would rigorously enforce the need for a license for tobacco sales.
You should probably check with your state law as it applies to tobacco sales, as state law could differ on the subject.