Cigarette tax stampA cigarette tax stamp is any adhesive stamp, metered stamp, heat transfer stamp, or other form or evidence of payment of a cigarette tax. A cigarette tax stamp is a specific example of a revenue stamp.United StatesThe 1978 US Contraband Cigarette Act prohibits the transport, receipt, shipment, possession, distribution, or purchase of more than 60,000 cigarettes not bearing the official tax stamp of the US state in which the cigarettes are located.