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All other tobacco products are taxed at 15% of the wholesale price.6,7 Clean indoor air ordinances Smoking restrictions are required in government workplaces (prohibited in state government buildings) and schools.6,7 There are no smoking restrictions in private workplaces, childcare facilities, restaurants, bars, casinos/gaming establishments, retail stores or recreational/cultural facilities.6,7 The use of e-cigarettes is prohibited on all properties owned or operated by the states executive branch, in courtrooms and hallways of Hardin District Court, in underground mines, and by child care professionals in the presence of children.9 Youth Access Laws The minimum age to purchase tobacco products in Kentucky is 21