1 Cent - Cigarette Tax Vermont

Vermont's cigarette tax stamps of this period were produced under contract arrangements common to New England state revenue bureaus — small-format, square-cut, and gummed for adhesion directly to cigarette packs at point of sale. The 1949 start date aligns with Vermont's formal codification of its tobacco excise structure following postwar federal tax adjustments that pushed several states to layer their own levies on top.

Square format is unusual among U.S. tobacco revenues of the era, most of which followed rectangular conventions borrowed from federal stamp designs.