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(New York has the highest tax at $5.35 and Missouri has the lowest at 17 cents.)7-9 E-cigarettes have an excise tax of 12.5% (as of July 1, 2022).10 All other tobacco products are taxed at 62.78% 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.11 Flavor restrictions The sale of flavored tobacco products, except loose leaf tobacco, hookah, and premium cigars, is prohibited.12 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.11 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

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