Cigarettes are one of the few items that are banned from being purchased in PayPal. However, there are plenty of other items that you can buy via PayPal, such as food and furniture.
As a whole, PayPal has a Terms of Service that ban their users from using the payment service to buy tobacco products. This is because tobacco has been declared to cause lots of harm to one's health. Similarly, you won't be able to buy cigars or e-cigarettes using PayPal, either.