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CALIFORNIA: Restrictions — Smoking is prohibited in most enclosed spaces of places of employment, except for designated break rooms. Exceptions include 65 percent of rooms in hotels and motels and retail tobacco shops. Excise Taxes — $2.87 per pack. California voters in 2016 approved a ballot measure increasing the cigarette tax by $2 per pack, which was implemented on April 1. Before then, the tax rate per pack was 87 cents. NEW YORK: Restrictions: Smoking is prohibited in virtually all public places and places of employment, including restaurants and bars. Exceptions include hotel and motel rooms, retail tobacco businesses and outdoor dining areas. Excise Taxes — $4.35 per pack. KENTUCKY: Restrictions — Smoking is allowed in most public places and workplaces. Tobacco use is prohibited on property owned, leased or contracted for use by the executive branch with some exceptions for certain outdoor areas. Excise Taxes — 60 cents per pack. VIRGINIA: Restrictions — Smoking is prohibited in some public places such as K-12 schools and licensed child care centers, and allowed in designated areas in other public places such as health care facilities and retail/grocery stores. Excise Taxes — 30 cents per pack. NORTH CAROLINA: Restrictions — Smoking is prohibited in public schools, state government buildings, long-term care facilities and all restaurants and bars. Exceptions include up to 20 percent of rooms in lodging establishments. Excise Taxes — 45 cents per pack. Source: American Lung Association.

Looking at smoking-related laws in some states