Stamps from the USA (State Taxes)

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Playing-Card Tax Stamps from the U.S.A., State Taxes

There was a federal tax on playing-cards in the U.S.A., but some states raised an additional tax on playing-cards using stamps on the box.
I have seen examples from Alabama, Arizona, and South Carolina.

Alabama

This 1¢ stamp and the 4¢ stamp were probably the first tax stamps for playing-cards used in Alabama. I have been told that they were in use from 1935.
The text is 'STATE OF ALABAMA', 'PLAYING CARD' and 'CHANCE CARD' together with the value. There were more stamps with other values (5¢, 10¢, 50¢).

This 1¢, 5¢, and 10¢ stamps were used later in Alabama, from 1941.
The text is 'STATE OF ALABAMA', 'PLAYING CARD' and the value.
I have seen a pack with one 5¢ and two 1¢ stamps.

This 1¢ stamp was used in Alabama afterwards, from 1944.
The text is now 'ALABAMA', 'PLAYING CARD TAX' and the value. Stamps with other values existed, too.

These stamps were used in Alabama possibly in 1945.
The text is 'ALABAMA', 'PLAYING CARD', and the value. Again, there were also other values.
I have seen one 5¢ and three 1¢ stamps on a box, together with a '1 PACK' U.S.I.R. stamp.

This is a stamp that was used in Alabama presumably in 1946.
The text is 'ALABAMA', 'PLAYING CARD', and the value is 10¢.

These stamps were used in Alabama presumably from 1947.
The text is 'ALABAMA', 'PLAYING CARD', and the value. I have also seen a 4¢ stamp.
Two of each stamp were on a box for two packs, together with a copy of the last U.S.I.R. stamp on the wrapping of each pack.

This is another stamp from Alabama which possibly was the last one used.
The text is again 'ALABAMA', 'PLAYING CARD', and the value is 10¢.

The taxation of playing-cards in Alabama was suspended from 01 May 2015 (as the administration of the tax most more expensive than the revenue).

Arizona

In Arizona, playing-cards were regarded and taxed as 'sporting goods'.

This stamp was used in Arizona, possibly around 1960 (but I am not sure of that).
The text is 'ARIZONA SPORTING GOODS', a signature, 'CHAIRMAN STATE TAX COMMISSION', and the value (10¢).
The stamp was inside a box for a double pack.

South Carolina

The tax in South Carolina was a Business License Tax that was also raised for playing-cards.
Please note: The following examples may be in a wrong order as concerns date of use; I just tried to have the values in increasing order.

This is a small stamp, possibly from shortly after 1940. The text is 'STATE OF SOUTH CAROLINA' and 'BUSINESS LICENSE TAX', and the value is 5¢.
The stamp was on a single pack together with the small '1 PACK' U.S.I.R. stamp.

This is a different version of the small stamp. The text is 'SOUTH CAROLINA BUSINESS LICENSE TAX', and the value is 8¢.
The stamp was on a single pack.

This is another small stamp. The text is 'SOUTH CAROLINA BUSINESS LICENSE' and 'TAX PAID', and the value is again 8¢.
I have seen one (on a pack from after 1970), three or five of these stamps on single packs.

This is a small stamp from after 1974. The text is 'SOUTH CAROLINA' and 'BUSINESS LICENSE TAX', and the value is 8¢.
The stamp was on a single pack.

This is another small stamp from after 1974. The text is 'SOUTH CAROLINA', 'BUSINESS LICENSE', and 'TAX 8¢ PAID'.
There was one stamp was on a single pack, but I have also seen three of them on a single pack.

This is a different version of the small stamp. The text is 'STATE OF SOUTH CAROLINA' and 'BUSINESS LICENSE Tax', and the value is now 10¢.
The stamp was on a single pack, from either 1943 or 1963 (most probably the latter).

These are two more of the small stamps. The text is 'STATE OF SOUTH CAROLINA' and 'BUSINESS LICENSE TAX', and the value is 1¢ on the left stamp and 3¢ on the right stamp.
There were four stamps on a single pack (1 x 1¢ and 3 x 3¢), giving a total of 10¢.
(scanned by Christian de Ryck)

This is yet another version of the small stamp. The text is 'SOUTH CAROLINA BUSINESS LICENSE' and 'TAX PAID', and the value is 24¢.
The stamp was on a single pack, possibly from around 1980.

The text on the left stamp is 'STATE OF SOUTH CAROLINA', the value 40¢, and 'BUSINESS LICENSE TAX', the small stamp on the right has 'SOUTH CAROLINA BUSINESS LICENSE' and 'TAX' and the value 8¢.
These two stamps were used together on a box for a double pack. A small '1 PACK' U.S.I.R. stamp was on the wrapper of each pack.
I also have in my collection a pack produced in 1956 with two of these small stamps on the box.

	This is a small stamp, possibly from shortly after 1940. The text is 'STATE OF SOUTH CAROLINA' and 'BUSINESS LICENSE TAX', and the value is 5¢. The stamp was on a single pack together with the small '1 PACK' U.S.I.R. stamp.

	This is a different version of the small stamp. The text is 'SOUTH CAROLINA BUSINESS LICENSE TAX', and the value is 8¢. The stamp was on a single pack.

	This is another small stamp. The text is 'SOUTH CAROLINA BUSINESS LICENSE' and 'TAX PAID', and the value is again 8¢. I have seen one (on a pack from after 1970), three or five of these stamps on single packs.

	This is a small stamp from after 1974. The text is 'SOUTH CAROLINA' and 'BUSINESS LICENSE TAX', and the value is 8¢. The stamp was on a single pack.

	This is another small stamp from after 1974. The text is 'SOUTH CAROLINA', 'BUSINESS LICENSE', and 'TAX 8¢ PAID'. There was one stamp was on a single pack, but I have also seen three of them on a single pack.

	This is a different version of the small stamp. The text is 'STATE OF SOUTH CAROLINA' and 'BUSINESS LICENSE Tax', and the value is now 10¢. The stamp was on a single pack, from either 1943 or 1963 (most probably the latter).