Historically, three states of the United States have charged special taxes on the sale of playing cards, and generated their own revenue stamps to demonstrate compliance. One of those states was Alabama (see, this shop, #T00003963); Alabama has suspended enforcement of that tax.
Another state that had a special tax – I believe it might technically be called a business license charge – was South Carolina. Listed here is a mint, sealed deck of Brown & Bigelow cards (Stancraft brand) that I believe dates c.1960s that has two very clean, bright South Carolina stamps, each for $.08, along with a Federal 1 pack stamp. The backs of the cards show an antique gold pocket watch. I don’t know if South Carolina still imposes this charge on cards currently sold in the state.
It should be emphasized – as this listing demonstrates – that these special state taxes are in addition to the Federal taxes on playing cards that were imposed until 1965, and both Alabama and South Carolina charged them for a period of time after Federal playing card taxes were discontinued. I do not know how rare these South Carolina tax stamps are, but these are the first decks I have ever had or seen with South Carolina tax stamps and so I am inclined to think that the stamps are somewhat rare.
I assume that the deck has 52 suited cards, plus 2 Jokers, and that they are standard Stancraft cards. The cards are bridge size, measuring 88mm x 58mm. There is no box.
As noted, the cards are mint and sealed.
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Brown & Bigelow (Stancraft) “Pocket Watch” Playing Cards, South Carolina Tax Stamps, c.1960s