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1 Cent - Cigarette Tax Kentucky
| Issuer | Commonwealth of Kentucky, Commissioner of Revenue |
|---|---|
| Year | 1940 |
| Type | Log in to see details |
| Value | 1 Cent (0.01 USD) |
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| Composition | Log in to see details |
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| Obverse description | Small rectangular tax stamp with a dark border enclosing a central vignette of the Kentucky state seal in pink and black. The denomination "1c" appears at left and right within the border, with the issuing authority and tax designation inscribed in letterpress around the seal. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Plain unprinted reverse in pale cream-yellow paper, showing no design elements, inscriptions, or security features. |
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| Comments |
Kentucky issued individual denomination cigarette tax stamps in fractional cent values during the early 1940s to handle the arithmetic of its sliding-rate tobacco excise, which was calculated per cigarette rather than per pack. The 1-cent stamp covered the smallest taxable unit, affixed directly to individual packs at point of sale by licensed dealers who purchased them in bulk sheets from the Commissioner of Revenue.
At 18 x 15 mm, this is among the smallest fiscal paper items in American state revenue philately — smaller than a U.S. definitive postage stamp of the same period.