A one-paragraph amendment tucked by Sen. Max Baucus, D-Mont., inside the $127 billion federal highway and student loan bill approved by Congress on June 30 expands the definition of a tobacco manufacturer to include businesses that allow customers to use their roll-your-own machines, making them responsible for much higher federal excise taxes - and lots of other requirements with which the little storefront operations can't possibly comply.

"Lawmakers passed the amendment after the U.S. Government Accountability Office estimated in April that changes in the market for roll-your-own cigarettes had reduced federal revenue by as much as $492 million between April 2009 and September 2011," The Journal reports. "It also followed heavy lobbying by major cigarette companies such as Altria Group Inc. and the National Association of Convenience Stores