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(The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8 All other tobacco products are taxed at 10% of the wholesale price.6,7 Clean indoor air ordinances Smoking is prohibited in all government workplaces, private workplaces, schools, childcare facilities, restaurants, bars, retail stores and recreational/cultural facilities.7 Smoking restrictions are required in casinos/gaming establishments (casino floors and tribal establishments are exempt).7 There are no smoke-free restrictions for e-cigarette use.9 Youth access laws The minimum age to purchase tobacco products in Kansas is 21