1 Cent Tennessee Ammunition Tax

Tennessee's ammunition tax stamps occupy an odd corner of fiscal philately — technically revenue instruments, not currency, but collected and cataloged alongside Depression-era sales tax tokens by specialists who recognize they functioned in near-identical ways at point of sale. The state ran the program for over two decades, requiring dealers to collect and remit the tax on each round or unit sold, with stamps serving as physical proof of payment.

The 24 x 14 mm format was dictated by the tax ledger book binding, not any design consideration.