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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 68% of the manufacturers list price.6 Clean indoor air ordinances Smoking is prohibited in all government and private workplaces (nonpublic workplaces with three or fewer employees are exempt), schools, childcare facilities, retail stores and recreational/cultural facilities.7 Smoking restrictions are required in restaurants, bars and casinos/gaming establishments.7 The use of e-cigarettes is prohibited on school grounds, at off-campus school-sponsored events, at child care facilities, in school or childcare vehicles, in healthcare facilities, on each campus of state higher education institutions, and within 25 feet of state park buildings.9 Youth access laws The minimum age to purchase tobacco products in Arkansas is 21

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