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All other tobacco products, including e-cigarettes, are taxed at 95% of the wholesale sales price.7,8 Clean indoor air ordinances Smoking is prohibited in all government workplaces (workplaces with two or fewer employees are exempt), private workplaces (workplaces with two or fewer employees are exempt), schools, childcare facilities, restaurants, bars, casinos/gaming establishments (tribal establishments are exempt), retail stores and recreational/cultural facilities.6 The use of e-cigarettes is prohibited in day care and health facilities, government owned or operated buildings, facilities owed by Minnesota state colleges and universities, the University of Minnesota, facilities licensed by the commissioner of human services, and in public and charter schools and any facility or vehicle owned, rented or leased by a school district.9 Youth access laws The minimum age to purchase tobacco products in Minnesota is 21