ECP - Rate Movies with Smoking "R" 13277
Of course, rating movies that contain smoking R has economic consequences for the studios because an R rating generally means less box office revenues and profits. In those cases where the producers, directors, actors, and writers think that smoking is crucial for dramatic effect, they would be free to include it, just as they can include graphic violence or sex. An R rating for smoking would, however, raise the cost of doing the tobacco industry's dirty work and would substantially reduce the number of films that promote smoking.
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http://www.acponline.org/journals/ecp/janfeb02/glantz.htm

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