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1 Cent Iowa; Cigarette Tax
| Issuer | State of Iowa |
|---|---|
| Year | 1921 |
| Type | Vouchers |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | STATE OF IOWA CIGARETTE TAX 1 CENT 1 |
| Reverse description | Plain unprinted reverse on white paper stock with perforated edges on all sides, showing no design, text, or security features. |
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| Comments |
Iowa was among the earliest U.S. states to impose a dedicated cigarette tax, and these small revenue stamps — technically fiscal instruments, not currency — circulated as proof of tax prepayment rather than monetary exchange. The 1921 issue predates federal standardization of cigarette taxation by over a decade, placing Iowa well ahead of most states in treating tobacco retail as a separately taxable transaction rather than folding it into general sales tax.
The tiny format was deliberate: stamps were affixed directly to cigarette packs at point of sale.