I wouldn't tax that at all or even regulate advertisement/sales. Same goes for hard drugs, porn, firearms, booze, smokes, soda, fast food, etc.
Really, if we're going to tax or restrict availibility of things for the sake of societal health I'd rather put taxes/restrictions on competing for prestigious positions/other forms of status-seeking behavior instead of taxing "vices"/"degenerate" behavior. People doing status seeking regularly drives societies off cliffs and is often the cause of revolutions, civil wars, unrest or foreign wars. This strikes me as a bit worse for "public health" than the healthcare sector having to spend a bit more because of people smoking cigs.
Really, if we're going to tax or restrict availibility of things for the sake of societal health I'd rather put taxes/restrictions on competing for prestigious positions/other forms of status-seeking behavior instead of taxing "vices"/"degenerate" behavior. People doing status seeking regularly drives societies off cliffs and is often the cause of revolutions, civil wars, unrest or foreign wars. This strikes me as a bit worse for "public health" than the healthcare sector having to spend a bit more because of people smoking cigs.