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| 正面描述 | Small rectangular tax stamp printed in dark brown on pale paper, with a rounded-corner border frame. The Tennessee state seal vignette appears at left, with the inscription STATE OF TENNESSEE across the top and a large central numeral 1 with cent symbol. AMMUNITION TAX is lettered along the lower margin in Latin script. |
|---|---|
| 正面铭文 | STATE OF TENNESSEE 1¢ AMMUNITION TAX LEVI AGRICULTURE |
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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.