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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 5% of the manufacturers price.6,7 Clean indoor air ordinances Smoking is prohibited in childcare facilities.6,7 Smoking restrictions are required in government workplaces, schools and recreational/cultural facilties.6,7 There are no smoking restrictions for private workplaces, restaurants, bars, casinos/gaming establishments and retail stores.6,7 The use of e-cigarettes is prohibited in ambulances.9 All school districts must adopt, implement and enforce a written policy prohibiting the use of alternative nicotine products in and on school property, and at school-sponsored events.9 Licensing laws Wholesalers are required to obtain a license to sell tobacco products
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