A smoking accessory shop is a store whose primary merchandise consists of equipment and paraphernalia used for smoking or (in some cases) drug use, including pipes, cigarette holders, lighters, rolling papers, vaporizers, bongs, and ashtrays.

This usage includes head shops, which besides smoking paraphernalia also offer countercultural merchandise such as underground magazines, sex toys, incense, and decorative objects related to drug culture.

If the store sells smoked substances such as tobacco or marijuana as a major portion of its merchandise, it should be classified as a tobacconist or a marijuana dispensary.