1 Cent Arizona; Luxury Tax

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.