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(New York has the highest tax at $5.35 and Missouri has the lowest at 17 cents.)6-8 Moist snuff is taxed at 36 cents per ounce.9 The tax on loose leaf tobacco products varies depending on weight.9 Liquid nicotine is taxed 6.6 cents per milliliter.9 Roll-your-own tobacco is taxed at 10% of the manufacturers sales price.9 Heated tobacco products are taxed 2.25 cents per stick, beginning January 1, 2021.10 All other tobacco products are taxed at 20% of the manufacturers sales price.9 Clean indoor air ordinances Smoking is prohibited in schools (public schools only) and childcare facilities (excludes home-based child care providers).6,7 Smoking restrictions are required in government workplaces, restaurants, bars, retail stores and recreational/cultural facilities.6,7 There are no smoking restrictions in private workplaces or casinos/gaming establishments.6,7 School boards are required to implement policies that prohibit e-cigarettes use on school buses, school property and at school-sponsored activities.11 Smoking electronic vaporizing devices is prohibited in parks wherever smoking is prohibited.11 Licensing laws Wholesalers are required to obtain a license to sell tobacco products

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