I de-smoke cars regularly at my detailing business.
Here's some pointers...
First, understand that removing cigarette smoke odor is a "chipping away at it" process, not a "one magic bullet" process. Even when all the following processes are executed, there may still remain a lingering smoke odor, especially after it's closed up and in the sun for awhile. From there you just have to wait.
* Like others here have mentioned, a deep steam cleaning of the entire vehicle's interior surface using an odor-neutral cleaner like
Optimum's Power Clean is the first mandatory step. Even if it looks clean, you still need to remove as much smoke residue as possible. Focus on the headliner for obvious reasons; smoke travels up! Use a vapor-steamer with a micro-fiber towel if you have one, they produced minimal moisture and clean very well. A carpet-extractor is best for the carpets to deep-clean down into the fibers as much as possible.
* Pre-spraying surfaces with
Tabac-Attack is another tool in our arsenal. This stuff is weird but it seriously works; it initially smells like cheap French cologne, but that dissipates quickly while the product does its work.
* Avoid anything with a fragrance like Lysol, Febreeze, etc. These perfumes will just cover it up temporarily, and make it harder to actually remove the odor.
* Ozone is a good option to help remove the odor, especially when cycled through the ventilation system. This isn't a magic bullet however, the deep cleaning still needs to happen first. Make sure the vehicle's interior is completely dry before introducing ozone. Ventilate thoroughly afterwards before getting in the vehicle. Ozone isn't deadly, but it's irritating to your mucous membranes and can give you a headache if breathed in high concentrations.
* Obviously replace the cabin filter.
*
Chlorine Dioxide odor "bombs" should also be used (again, after the vehicle is clean and dry). I haven't used this exact brand but I would safely assume it's similar to the commercial product I use in my shop. Again, ventilate thoroughly before reentering your car.
*
Foggers can be used to blast into the vehicle's fresh air intake system so it is sucked through your ventilation system. The idea is to get product into your ducting where it is impossible to properly clean otherwise. However the fog created isn't terribly effective, just another small chipping process to use. I wouldn't purchase a fogger just to do one car.
Ultimately, if the odor is REALLY bad in the beginning, I would only expect 80%-ish removal following all of the steps above, from there it just takes time. If that sounds like an issue for you then I would not buy the vehicle.
A reputable
IDA Certified Detailer should be able to help you if this sounds too much to tackle in your garage.
Good luck!