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All other tobacco products are taxed at 12.8% of the cost price.6,7,9 Clean indoor air ordinances Smoking is prohibited in schools (public schools only), restaurants and bars (cigar bars are excempt).6,7 Smoking restrictions are required in government workplaces (prohibited in state government buildings) and childcare facilities.6,7 There are no smoking restrictions for private workplaces, casinos/gaming establishments (tribal casinos only), retail stores and recreational/cultural facilities.6,7 The use of e-cigarettes is prohibited at child care centers, family child care homes, state correctional facilities and on school property and at school sponsored events.10 Youth access laws The minimum age to purchase tobacco products in North Carolina is 21

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