I always find it interesting when people exploit loopholes to get around paying tax or basically doing anything that the man wants them to do. I can remember when it was decided that GST would be applied to everything but fresh fruit the owner of a bike store said he would start selling apples for $1000 and give away a free bike with each apple. Don't think he got away with it but I liked his thinking.
While I hate smoking I think there could be a quite lucrative loophole to be exploited in the sale of tobacco. Considering a pack of fags costs $16 to buy and about 20 cents to produce a smart operator could make considerable profits. Unlike marijuana or opium poppies I believe it is still legal to grow tobacco. Selling it however brings you into all sorts of issues. As such I would start an overpriced gift store which didn't sell any tobacco but where every item came specially gift wrapped in a tobacco leaf. Customers may still have to cut up the leaves and roll their own ciggies but I'm sure they would still come out way ahead and I could become fabulously wealthy at the expense of their health.