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All other tobacco products are taxed at 24% of the wholesale price.6,7 Clean indoor air ordinances Smoking is prohibited in all government workplaces, private workplaces, schools, childcare facilities, restaurants, retail stores (retail tobacco and cigar specialty stores exempt) and recreational/cultural facilities.6,7 Smoking restrictions are required in bars.6,7 There are no smoking restrictions in casinos/gaming establishments.6,7 There are no smoke-free restrictions for e-cigarette use.9 Youth access laws The minimum age to purchase tobacco products in Indiana is 21