The answer to this question is no. But it does not mean that smoking has no affect on cellulite.
Smoking actually will not cause cellulite but if you already have cellulite (no matter how prominent its visibility is) than smoking can worsen the appearance of cellulite.
Collagen is the main structural protein of the lower layer of our skin which is called dermis, it depends on the amount of collagen how firm and taut your skin is. Insufficient amount of collagen in our body reduces firmness of our skin. As our age increases a lot of cellular changes takes place in our body which leads to loss of collagen. Thus resulting saggy skin and wrinkles.
Smoking accelerates the collagen break down in our body which makes the appearance of cellulite worse.
I could not find any studies available on the internet that can back the statement that smoking causes cellulite, but many experts believe that smoking weakens the cells and tissues and thus have the potential of worsening the condition of cellulite by damaging the skin cells and blood circulation.
To conclude I can say smoking does not form or cause cellulite and quitting to smoke cannot vanish the cellulite from your body. But its still wise to quit smoking in order to keep your cellulite from worsening and embarrassing you.
Suggested Read: Natural Remedies for Cellulite Reduction at Home