(New York has the highest tax at $5.35 and Missouri has the lowest at 17 cents.)6-8 All other tobacco products are taxed at 6.6% of the wholesale cost price.6,7 Clean indoor air ordinances Smoking is prohibited in government workplaces, private workplaces (non-public workplaces with three or fewer employees exempt), schools, childcare facilities, retail stores and recreational/cultural facilities.6,7 Smoking is allowed in restaurants and bars that do not allow persons under 21 to enter at any time.6,7 E-cigarettes are included in the states definition of smoking.7 The use of e-cigarettes is prohibited at Tennessee Technological University, nearby Cookeville student housing, and on the grounds of Austin Peay State University
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