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1 Cent Arizona; Luxury Tax
| Issuer | State Tax Commission of Arizona |
|---|---|
| Year | 1934 |
| Type | Log in to see details |
| Value | 1 Cent 0.01 USD = EUR 0.0085 |
| Currency | Log in to see details |
| Composition | Log in to see details |
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| Engraver(s) | Log in to see details |
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| Obverse description | Blue letterpress stamp on cream paper with perforated edges. A central circular vignette carries the seal of the State Tax Commission of Arizona with a scales-of-justice motif, surrounded by the legend "STATE TAX COMMISSION OF ARIZONA"; the arc inscription "ARIZONA STATE TAX PAID" runs above. Large numeral "1" underprints appear in each corner, with "CENT" in a panel at foot and a facsimile Chairman signature below the seal. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Plain unprinted reverse on cream paper, showing only faint bleed-through of the obverse design; perforated on all four edges. |
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| Comments |
Arizona's luxury tax stamps of 1934 were issued under the state's Sales Tax Act, which imposed a levy on retail transactions deemed non-essential. The 1 cent denomination covered the lowest taxable tier. Merchants were required to affix these to receipts or sales slips as proof of collection, creating an unusual hybrid instrument that sat legally between a revenue stamp and a fractional currency scrip.
At 28 x 22 mm, these were printed locally rather than contracted to one of the major security printers — an economy measure that shows in the relatively plain execution.