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(New York has the highest tax at $5.35 and Missouri has the lowest at 17 cents.) 7-9 All other tobacco products, except cigars, are taxed 85% of the wholesale sales price.7,8 Clean indoor air ordinances Smoking is prohibited in all government workplaces, private workplaces, schools, childcare facilities, restaurants, bars (except in those that make 10% or less of their sales from food), casinos/gaming establishments (tribal establishments exempt), retail stores and recreational/cultural facilities

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