Which is cheaper?

Today marks the beginning of a new cigarette tax in Tennessee.

The Tennessean did an article on smokers stocking up yesterday before having to pay 42 cents more per pack. (The money, incidentally, goes to education and the state's trauma care centers.)

In the "things that make you go 'hmmmm ...'" department was this gem:

Or they could drive to Kentucky. That's what Cynthia Brown said she plans to do for her weekly carton.

"That's just the way it goes," she said. "But that doesn't make it any easier to accept."

According to the article (which I have to trust, since I neither smoke nor buy cigarettes), "a $26.77 carton Saturday will cost $30.97 today." Using my handy-dandy calculator, that's a difference of $4.20.

Gas is at $2.69 to $3.09 per gallon in Cynthia's corner of the world, according to Nashville Gas Prices.com. And Google Maps indicates its 41.6 miles to the Kentucky border.

So ... why would smokes be cheaper in Kentucky? After you factor in the gas and wear-and-tear on the car on a weekly basis?

It seems to me there are two cost-effective alternatives here: Suck it up and pay the tax. Or quit. Either is going to be cheaper than a weekly trek to the Bluegrass State.

(I wonder why they don't call it "the Bluegrass Commonwealth"?)

Other laws in effect in Tennessee today:

• School resource officers must be sworn police officers.
• Parents face fines if their children don't wear helmets on motorcycles or ATVs.
• Partners seeking divorce must go through mediation. And if children are involved, there's a waiting period.
• Students who gang up to fight an individual student face a mandatory one-year-expulsion.
• A new misdemeanor is removing a radio collar or microchip from a dog without the owner's permission.
• Driving a motorcycle with the front tire off the ground will be considered reckless driving
• Prisoners flashing prison guards face indecent exposure charges.
• Make a non-emergency call to 911 and you'll face a fine of up to $500.
• The tax on food drops one-half cent.
• It is now illegal to have sex with an animal.
• Anyone charged with vehicular homicide is not eligible for any form of diversion, which can get the charge removed from their record.
• The minimum sentence for offenders convicted of child rape increases from 15 to 25 years. That is where the judge starts, and then considers enhancing factors that can increase the sentence or mitigating factors that can decrease it.
• Drivers can now use deadly force if they believe they are in immediate danger from a carjacker.

Sources: WBIR-TV and Bristol News