(The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 7-9 All other tobacco products are taxed at 65.08% of the wholesale price.7,8 Clean indoor air ordinances Smoking is prohibited in all government and private workplaces, public schools, restaurants, bars, casinos/gaming establishments (tribal establishments exempt), retail stores, recreational/cultural facilities and childcare facilities.8 E-cigarettes are included in the states clean indoor air law.10 Licensing laws Retailers, wholesalers, and distributors are required to obtain a license to sell tobacco products.7 Retailers, wholesalers, and distributors are required to obtain a license to sell e-cigarette products.10 Youth access laws Effective December 2019, the United States adopted a law raising the federal minimum age of sale of all tobacco products to 21
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1, 2016, the states 6 percent sales and use tax was extended to items downloaded electronically or digitally
