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All other tobacco products are taxed at 10% of the manufacturers sales price.6,7 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.9 Youth access laws The minimum age to purchase tobacco products in Virginia is 21

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