First, there is no such thing as a 'smoke break' or 'smoking break'. Rest periods are addressed in the federal regs but only to say that none are required by federal law. But, the law says if they are observed, they must be paid. You would need to check your state-specific laws to see if rest breaks during the work period are required. If they are, you will surely not find them classified as 'smoke breaks'. Nor would you want to allow more or longer breaks for smokers simply because they feel the urge to suck smoke frequently.
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