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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 All other tobacco products are taxed at 65.08% of the wholesale price.6,7 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.7 E-cigarettes are included in the states clean indoor air law.9 Youth access laws The minimum age to purchase tobacco products in California is 21