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All other tobacco products are taxed at 25% of the product value.6,7 Clean indoor air ordinances Smoking is prohibited in all government workplaces, private workplaces (non-public workplaces with two or fewer employees exempt), schools, childcare facilities, restaurants, bars (allowed in cigar bars), retail stores and recreational/cultural facilities.6,7 There are no smoking restrictions for casinos/gaming establishments.6,7 The use of e-cigarettes is prohibited on school property and by students at school-sponsored activities.9 Youth access laws The minimum age to purchase tobacco products in New Mexico is 21