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2 Cent - Tax Stamp Kentucky
| Issuer | Commonwealth of Kentucky, Department of Revenue |
|---|---|
| Year | 1936 |
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| Shape | Square |
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| Obverse description | Yellow square stamp printed in black by letterpress, divided into a Retailer's Stub (upper half) and a Purchaser's Receipt (lower half) separated by a central tear line. The Commonwealth of Kentucky seal vignette is centred at the midpoint, flanked by the denomination '2¢' on each side. Issuing authority legends appear at top and bottom. |
|---|---|
| Obverse lettering | Commonwealth of Kentucky DEPARTMENT OF REVENUE RETAILER'S STUB TWO CENT TAX STAMP Stamps in amount of tax due on purchase are to be torn and half given to purchaser. 2¢ HERE TEAR 2¢ PURCHASER'S RECEIPT TWO CENT TAX STAMP For tax on sale of candy, nuts and chewing gum. DEPARTMENT OF REVENUE Commonwealth of Kentucky |
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| Comments |
Kentucky's cigarette tax stamps of the 1930s were issued under the state's tobacco revenue framework — appropriate enough for a Commonwealth whose economy was built on the crop. The 2-cent denomination reflects the per-cigarette-pack rate structure in force before postwar tax hikes pushed increments higher. Yellow stock was a common color-coding convention among state revenue offices to distinguish denominations at a glance, reducing cashier error at point of sale.