The Revenue Society has defined revenue stamps as " ...stamps, whether impressed, adhesive or otherwise, issued by or on behalf of International, National or Local Governments, their Licensees or Agents, and indicate that a tax, duty or fee has been paid or prepaid or that permission has been granted.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.Some countries such as Great Britain have issued stamps valid for both postage and revenue, but this practice is now rare.From around 1900, United States revenue stamps were required to be mutilated by cutting, after being affixed to documents, and in addition to being cancelled in ink.After World War One, however, they declined in popularity, possibly due to being excluded from catalogues as the number of postage stamps issued rose rapidly and crowded revenues out.The practice is almost entirely stopped now, partly due to the prevalence of forgeries which cost the issuing government revenue.For instance, the producer may buy stamps from the government which are then affixed to each bottle of alcohol or packet of cigarettes to show that tax has been paid.
Revenue stamps on smuggled tobacco seized by the British tax authorities.
An 1899 passport tax stamp from
Cundinamarca
in Colombia
A 1922 Malta 1d stamp from the
Melita issue
which was valid for both postal and fiscal use. The strip of three on the left was postally used at
Sliema
, and the single on the right was fiscally used at an
Anglo-Egyptian Bank
branch
An American revenue stamp for the tax on playing cards