A comedic technique invoked when a person is in the process of inhaling(i.e. sipping), and witnesses something so outrageous/funny (see: rich), that smoke(i.e. liquid) is ejected from his or her mouth.
A classic spit take premise involves the sipper becoming aware that their drink contains some unexpctedly outrageous ingredient (e.g. breast milk). Similarly, in a smoke take:
Person A: This cigarette is the best!
Person B: You know that's made of dried, rolled up breast milk, right?
Person A:*violent ejection of smoke*