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(The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.)6-8 Little cigars are taxed at $1.78 per 20 cigars.6 Roll-your-own tobacco is taxed at 8.9 cents per 0.09 ounces.6 Loose tobacco, smokeless tobacco, snuff and cigars (not including premium cigars) are taxed at 65.03% of the wholesale sales price.6 Clean indoor air ordinances Smoking is prohibited in all public schools, childcare facilities, restaurants and bars (allowed in cigar shops and allows for an economic hardship waiver).6,7 Smoking restrictions are required in government workplaces, private workplaces, casinos/gaming establishments, retail stores and recreational/cultural facilities.6,7 E-cigarettes is included in the states definition of smoking.9 Licensing laws Retailers and wholesalers are required to obtain a license to sell tobacco products.6 A license is required to sell e-cigarette products.9 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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