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Blended tobacco goods are also subject to new duty rates, the amount of which is calculated under section 6AAC of Australia's excise guidelines for the tobacco industry

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 E-cigarettes are included in the states definition of smoking.9 The use of e-cigarettes is prohibited on school property and by students at school-sponsored activities.9 Licensing laws Retailers and wholesalers are required to obtain a license to sell tobacco products, beginning January 1, 2021.10 A license is required to sell e-cigarette products, beginning January 1, 2021.9,10 Youth access laws Effective December 2019, the United States adopted a law raising the federal minimum age of sale of all tobacco products to 21

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