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All other tobacco products, including e-cigarettes, are taxed at 43% of the wholesale sales price .6 Clean indoor air ordinances Smoking is prohibited in all government and private workplaces, schools, childcare facilities, restaurants, bars, retail stores, and recreational/cultural facilities.5,6 Smoking restrictions are required in casinos/gaming establishments (tribal establishments are exempt).5,6 E-cigarettes are included in the states definition of smoking.8 Flavor restrictions The sale of cigars with characterizing flavors is banned

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In light of the tax avoidance problems created by state cigarette tax differentials, some have questioned whether state excise taxes can work as intended

Among men, the share of daily smokers ranged from 5.9 % in Sweden, 11.7 % in Denmark and Luxembourg and 12.1 % in Finland to 37.6 % in Bulgaria, while among women, the share ranged from 6.8 % in Sweden (and also less than 10.0 % in Portugal, Romania, Finland, Luxembourg and Lithuania) to 20.7 % in Bulgaria