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1 Cent Minnesota; Cigarette Tax
| Issuer | Minnesota Department of Taxation |
|---|---|
| Year | 1947 |
| Type | Log in to see details |
| Value | 1 Cent 0.01 USD = EUR 0.0085 |
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| Composition | Log in to see details |
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| Obverse description | Black and yellow stamp-format tax voucher with the outline of the state of Minnesota as central vignette. Inscriptions in bold letterpress arranged vertically within the state outline and below it. Dark background with contrasting yellow border. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Plain reverse in light grey-blue paper stock, showing faint ghosted ink impression from the obverse printing visible through the thin paper. No printed design elements. |
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| Comments |
Minnesota began taxing cigarettes in 1947, and these fractional tax stamps — functioning more as fiscal instruments than currency — were issued to account for the one-cent state levy applied per pack. The denominations were calculated against a retail price structure that made fractional accounting genuinely necessary rather than bureaucratic habit.
At 23 x 20 mm, the format was dictated by the physical space available on a cigarette pack beneath the revenue seal.