"Use" tax Motor Vehicles 1942-1945  

Auto Tax Stamps Now On Sale At P.O.

...Attention was called to a provision of the Revenue Act of 1941 which imposed a ", which tax becomes effective February 1, 1942

It was explained that the term "motor vehicle" means all motor vehicles of the kind chiefly used for highway transportation, including automobiles, trucks, and motorcycles, and that the term "use" means use on the public highway.

Internal revenue stamps have been provided to evidence the payment of this tax and the stamps are gummed on the back so that they may be affixed to the motor vi chiles.



The first stamp to be purchased by owners of motor vehicles will cover the period from February 1 to June 30 1942 and will cost the purchaser only $2.09...





However during the month of June, 1942, owners of motor vehicles must purchase stamps valued at $5 to evidence the payment of the tax for the entire fiscal year beginning July 1, 1942 and ending June 30, 1943...



The use tax stamps are on sale at all post office...The various post office will sell the stamps over the counter for cash only and no mail order business with respect thereto will be conducted by the post office...

...The stamp must be affixed to the car where it will be conspicuous and will not become mutilated or detached.- 12 Jan 1942 - Citizen

US revenue stamps for the motor vehicle use tax were used from February 1942 through June 1946. During World War II, there were serious wartime shortages, including gasoline. The US government imposed the motor vehicle use tax to encourage people to use public transportation and to help pay for the war effort.

The new motor vehicle use tax stamps were gummed on the face, to enable them to be displayed on the inside of an automobile windshield. The back of each of the US revenue stamps had spaces for the automobile owner to enter the make, model, engine number, and license plate number of their vehicle, as shown in the image.

At 42 Cents per month or Five Dollars per year, these US revenue stamps were a considerable expense for many Americans.

These vehicle use tax stamps were valid for one year, beginning on July 1 of the current calendar year and ending on June 30, of the following calendar year. The denominations varied, depending on how many months before the end of the fiscal year they were purchased.

Motor vehicle use tax US revenue stamps were produced from February 1942 through June 1945. All of these tax stamps are offset printed, watermarked, and perforated 11. T he central designs of the stamps feature the Liberty Bell.

New, horizontal format, motor vehicle use tax US revenue stamps were produced from July 1945 through June 1946. All of these tax stamps are offset printed, watermarked, perforated 11. They are gummed on the front side, and they have a control number and inscriptions on the back side. The vignette on each of these US revenue stamps features Daniel Manning (1831-1887), the US Secretary of the Treasury from 1885 to 1887.

There were 53 in all, issued between February, 1942 and June, 1946.

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