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All other cigars are taxed at 23% of the manufacturers list price.6,7 Clean indoor air ordinances Smoking is prohibited in all government workplaces, schools, childcare facilities and recreational/cultural facilities.7 Smoking restrictions are required in private workplaces, restaurants, bars and retail stores.7 The use of e-cigarettes is prohibited by food service employees at work, except in designated areas.9 Knowing use of vapor products within a school safety zone is prohibited.9 Licensing laws Retailers and wholesalers are required to obtain a license to sell cigarettes, cigars, loose and/or smokeless tobacco

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Phase 1 in the review process is to conduct an applications Acceptance review