I think most of these "sin" taxes are taxes first with a justification added later.

The cigarette tax may be morally justified as a way to reduce smoking and save lives. According to the CDC smokers tend to live around 14 years less than non smokers.

However, I've read that the justification that "smoking cost society money" is not factually correct. Premature deaths due to smoking tend to occur earlier and more rapidly and thus are cheaper than supporting someone into their old age followed by a long hospital stay before death.