1 Cent - Cigarette Tax Kentucky

Kentucky's cigarette tax stamps of this period were issued under the 1936 Revenue Act, which restructured the state's tobacco tax collection and placed administration under the Commissioner of Revenue rather than the State Treasurer — a bureaucratic shift that changed the issuing authority on all subsequent revenue adhesives. At one cent, this represents the base denomination of the series, applied per-pack at the wholesale level before retail distribution.

The extreme small format made counterfeiting genuinely difficult — less a security feature by design than a practical consequence of the stamp's physical function on a cigarette pack.