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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 75% of the wholesale price.6,7 Clean indoor air ordinances Smoking is prohibited in all government workplaces, private workplaces, schools, childcare facilities, retail stores, bars, restaurants and recreational/cultural facilities.7 Smoking restrictions are not required in casinos/gaming establishments (tribal establishments only).7 E-cigarettes are included in the states definition of smoking.9 Licensing laws Retailers and wholesalers are required to obtain a license to sell tobacco products.6 Retailers and wholesalers are required to obtain a license 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