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(The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.)6-8 Moist snuff is taxed at 36 cents per ounce.9 The tax on loose leaf tobacco products varies depending on weight.9 Liquid nicotine is taxed 6.6 cents per milliliter.9 Roll-your-own tobacco is taxed at 10% of the manufacturers sales price.9 Heated tobacco products are taxed 2.25 cents per stick, beginning January 1, 2021.10 All other tobacco products are taxed at 20% of the manufacturers sales price.9 Clean indoor air ordinances Smoking is prohibited in schools (public schools only) and childcare facilities (excludes home-based child care providers).6,7 Smoking restrictions are required in government workplaces, restaurants, bars, retail stores and recreational/cultural facilities.6,7 There are no smoking restrictions in private workplaces or casinos/gaming establishments.6,7 School boards are required to implement policies that prohibit e-cigarettes use on school buses, school property and at school-sponsored activities.11 Licensing laws Wholesalers are required to obtain a license to sell tobacco products

Table 1 outlines the sociodemographic characteristics of the respondents involved in the study

References Revenu Qubec Tobacco Tax Rates Government of Canada Federal Excise Duties on Tobacco Canadian Cancer Society Cigarette Prices Across Canada Smoke-Free Canada Provincial Tobacco Tax Comparison Statista Average Canadian Cigarette Prices by Province

INTIME CIG Schema flowchart text alternative Other Tobacco Products Contact Us For specific questions about CIG, OPT (ENDS), and eCIG tax accounts, use INTIMEs secure messaging to contact DOR Customer Service so that they can view your account and assist you more efficiently