[mc32]

Tobacco (which gets mostly smoked) and liquor can be heavily taxed, depending on jurisdiction, so if AKs want to put 10% or 50% or 120% tax rate and pass that resolution, what's the problem?

As to why beer might be taxed less, I think some of these things are due to history. Beer has been a mainstream vice since prehistory. If you were to introduce "New Vice #47", I'm going to guess, it would get a relatively high tax too, no matter how mild it might be to your health.

By the way, not that it means anything, but I'd be totally for high taxes on beer and sugary drinks.