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(New York has the highest tax at $5.35 and Missouri has the lowest at 17 cents.)6-8 All other tobacco products are taxed at 15% of the manufacturers list price.6,7 Clean indoor air ordinances Smoking is prohibited in schools (public schools only) and childcare facilities.6 Smoking restrictions are required in government workplaces and at public facilities where an organized athletic event for persons under 18 is taking place.6,7 There are no smoking restrictions for private workplaces, restaurants, bars, casinos/gaming establishments, retail stores and recreational/cultural facilities.6 No smoke-free restrictions exist for e-cigarette use.9 Licensing laws Retailers and wholesalers are required to obtain a license to sell tobacco products.6 A license is not required to sell e-cigarette products.9 Youth access laws In December 2019, the United States adopted a law raising the federal minimum age of sale of all tobacco products to 21, effective immediately

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