Rev. Rul. 56-142

A question has arisen whether the placing of a loose internal revenue tobacco tax stamp inside a clear plastic package, so that it will be held in place by the cigars pressing down on the stamp, may be interpreted to be `securely affixed to the package' within the meaning of the regulations. Under the provisions of section 270.149 of the Regulations relating to Cigars and Cigarettes (manufacturers, importers, and dealers) and section 275.138 of the Regulations relating to Manufactured Tobacco (manufacturers, importers, and dealers), the internal revenue tax stamps used for payment of the tax on tobacco products must be securely affixed to each package. Held, the placing of a loose stamp inside a package so that it will be held in place by the tobacco products pressing down on the stamp (which would thereafter be available for reuse) does not satisfy the requirements of the regulations that the stamp be securely affixed to the package and is not permitted.