A revenue stamp (or tax receipt stamp) is a seal prescribed for the collection of stamp duty on payment of a fee. The tax stamp is a mark or a figure intended to prove that given amount is well-paid to a public authority (state, county, municipality or autonomous state) in respect of fees or taxes. There are two forms which include stamped paper tax or stamp sets, and the mobile stamp duty.
They are typically issued by government departments, and may be gummed and ungummed, peforated or imperforate, printed or embossed. In several jurisdictions, the stamps are designed and utilize almost the same paper as banknotes. The revenue stamps also come with security features aimed at preventing counterfeiting.
Fiscal stamps must be used for the tax (from 0.10c per poster) posters larger than fifteen but less than 1 square decimetre square feet. For posters larger than one square meter the fee can be 50 cents per square meter (or fraction of square meters).
To receive a certificate for driving, one is required in addition to paying a sum for the examination and license control, to purchase a revenue stamp.
For the registration of a vehicle (for a registration and a license plate) at the Registration of Vehicles offices, a duplicate of a damaged plate is needed in order to obtain a temporary registration (transit board).
A fee is charged for such transactions, and the same goes for a lost duplicate or damaged registration plate or to obtain information. As can be expected the application for a personalized registration plate entails higher fees.
To operate transport vessels in national inland or international waterway one must be in possession of a permit which allows access to the profession. In order to obtain such a permit applicants should also purchase a revenue stamp.
In some jurisdictions street vendors are expected to obtain a peddlers licence also charged with tax stamps. And several deeds also require the use of tax stamps.
Their application spread in the nineteenth century, due to the strides made in the use of postage stamps, and the need to streamline government functions. In principle, the revenue stamp shows payment of a particular item, but the stamps are now less popular thanks to the digitalization which renders the ability to employ numbers to track payments easily.
Hence, a number of tasks that required revenue stamps such as applying for a provisional license, the application of an ordinary driver’s license, the application of an international driving license, applying for a teaching license among other activities no longer require stamps.
The applications also stretched to fishing license stamps, listening radio licenses, etc. These stamps could be paid at the counter when one such a seal was needed. In several countries including the United States the use of tax cards was common, the ace of spades had to be stuck a stamp as proof of payment.
There are various forms of revenue stamps, and it is possible that others are still uncataloged. At one stage some governments merged postage and revenue stamps issuings, naming them postal fiscals.