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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, including alternative nicotine products and vapor products, are taxed at 30% of the wholesale price.6,7 Clean indoor air ordinances Smoking is prohibited in all government workplaces, private workplaces, schools, childcare facilities, restaurants, retail stores and recreational/cultural facilities.6,7 Smoking restrictions are required in bars (except bars or parts of bars if age-restricted) and casino/gaming establishments (tribal establishments are exempt).6,7 E-cigarettes are included in the states definition of smoking