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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 35% of the wholesale price.6,7 Clean indoor air ordinances Smoking is prohibited in government workplaces, private workplaces, schools, childcare facilities, restaurants, bars (smoking of certain tobacco products allowed in certain bars), casinos/gaming establishments (tribal establishments exempt), retail stores and recreational/cultural facilities.6,7 E-cigarettes are included in the states definition of smoking.9 Licensing laws Wholesalers are required to obtain a license to sell tobacco products

The tobacco in a cigarette is twisted with white paper while the tobacco in a cigar is generally wrapped in a tobacco leaf or special brown tobacco-based material

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