1 Cent Minnesota; Cigarette Tax

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.