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1 Cent - Tax Stamp Kentucky

Issuer Commonwealth of Kentucky, Department of Revenue
Year 1936
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Value 1 Cent (0.01 USD)
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Obverse lettering Commonwealth of Kentucky
DEPARTMENT OF REVENUE
RETAILER'S STUB
ONE CENT TAX STAMP
Stamps in amount of tax due
on purchase are to be torn and
half given to purchaser.

HERE

TEAR

PURCHASER'S RECEIPT
ONE CENT TAX STAMP
For tax on sale of candy, nuts
and chewing gum.
DEPARTMENT OF REVENUE
Commonwealth of Kentucky
Reverse description Unprinted plain white paper reverse showing a faint mirror impression of the obverse letterpress text, visible as a ghost image through the thin stock. No intentional design, lettering, or security elements are present.
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Comments

Kentucky's revenue stamps of this period were issued to enforce the state's cigarette tax, levied under legislation that predated federal consolidation of tobacco taxation. The 1-cent denomination reflects the per-unit tax structure applied to individual cigarettes or small lots — not a round package rate. At 31 x 31 mm, this is among the smallest fiscal documents Kentucky produced in the 1930s, closer in scale to a postage stamp than a conventional revenue instrument.

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