Revenue stamp

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A revenue stamp, tax stamp or fiscal stamp is a type of adhesive label used to collect taxes or fees on various items. Many countries of the world have used them, for documents, tobacco products, liquor, drugs, playing cards, hunting licenses and other kinds of things. While revenue stamps resemble postage stamps, they are not found on mail, nor do they (usually) receive a cancellation.

The use of revenue stamps goes back further than that of postage stamps; the stamps of the Stamp Act of the 18th century were revenues. Their use became widespread in the 19th century, partly inspired by the success of the postage stamp, and partly motivated by the desire to streamline government operations, the presence of a revenue stamp being an indication that the item in question had already paid the necessary fees. Revenue stamps have become less commonly seen in the 21st century, with the rise of computerization and the ability to use numbers to track payments accurately.

There are a great many kinds of revenue stamps in the world, and it is likely that some are still uncataloged. Both national and subnational entities have issued them. While some use a single design for all forms of fee payment, others have introduced distinct designs usable for only a single type of item. In certain periods government have combined the uses of postage and revenue stamps, calling them "postal fiscals" or inscribing them "Postage and Revenue". [1]

[edit] Drug tax stamp

Although nearly half of all US states have drug tax stamp laws on the books, few citizens observe them. Most individuals are unaware that such laws exist in their state; others fear that complying with it will incriminate their behavior. Because of this widespread noncompliance, drug tax stamps – unlike so-called “sin taxes” on alcohol or tobacco – do not collect state tax revenue at the customer’s “point of purchase.” Rather, the legislative intent of drug tax laws is to impose an additional penalty – tax evasion – upon drug offenders after they are arrested and criminally charged with a drug violation.

US, 2¢, proprietary, 1930	US National Firearms Act Stamp, 2005	A half-cent US "battleship revenue" of 1898	"Lady of the Lightbulbs". Electright light inspection stamp, Canada, c.1900
"Gas Lady". Gas inspection stamp, Canada, c.1900