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Stamp Tax |
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A pecuniary charge imposed upon certain transactions. A stamp tax is, for example, levied when ownership of real property is transferred. The tax is paid either by purchasing stamps that are then glued to the deed or by the use of metering machines that imprint the stamps on the deed. |
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At $120 million per year since 1992 - earned from a documentary stamp tax - the trust fund has built or rehabilitated tens of thousands of units. 237 US 19 (1915), which held that a Federal stamp tax on policies insuring marine risks was unconstitutional as applied to shipments for export. New York State has many taxes due on sales, including the transfer stamp tax at $4 per $1,000; a . |
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Stamp Tax