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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 100% of the manufacturers list price.6 Cigars are taxed at 71% of the manufacturers list price, not exceeding 50 cents per cigar.6 E-cigarettes are taxed at 5 cents per milliliter.6 All other tobacco products are taxed at 71% of the manufacturers list price.6,7 Clean indoor air ordinances Smoking is prohibited in government workplaces, private workplaces, schools, childcare facilities, restaurants, bars (allowed in existing tobacco bars), casinos/gaming establishments (tribal establishments exempt), retail stores and recreational/cultural facilities.6,7 E-cigarette use is prohibited in Wisconsins State Fair Park indoor facilities and the main stage area.9 Licensing laws Retailers and wholesalers are required to obtain a license to sell tobacco products.6 A license is not required to sell e-cigarette products.9 Youth access laws In December 2019, the United States adopted a law raising the federal minimum age of sale of all tobacco products to 21, effective immediately

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