I wouldn't do it because I wouldn't be able to help myself and I'd worry and beg him/her to stop. Also oral sex - YUCK! with a guy OR a girl who smokes. Both men and women taste quite bitter if they are smokers. The more the smoke the worse it is. I met one woman who smoked a lot and oral with her made me literally gag - I had to stop.
If you're not into the oral sex, don't care that the kissing tastes bad, don't mind the smell too much. Go ahead. Otherwise don't bother.
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"Always learn the rules so that you can break them properly." Dalai Lama
My Karma just ran over your Dogma.
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