NIGP 25520: Cigarette Stamp, Numbered

NIGP 25520 Cigarette Stamp, Numbered (Item) covers the design, manufacturing, fulfillment, and distribution of heat-applied, counterfeit-resistant cigarette excise tax stamps for state tobacco tax administration. State and local governments buy stamps produced via gravure process or equivalent methods with multiple security features—safety-tinted lettering, ultraviolet-reactive fibers, sequential serial numbering, and multi-layer construction—packaged in standardized rolls and delivered through secure inventory and order-management systems that integrate with state tax collection platforms. The scope extends to warehousing, same-day or next-business-day fulfillment, shipping to licensed wholesalers, and replacement of any stamps lost, stolen, damaged, or defective in transit at no cost to the procuring agency. State departments of revenue are the primary issuing bodies under this code.

Kentucky's Department of Revenue and Illinois' Department of Revenue posted the most recent activity. Kentucky issued RFP 75826000004351, posted May 13, 2026, with proposals due June 11, 2026, seeking a two-year contract (August 2026 through August 2028) with four optional two-year renewal periods for manufacturing, fulfillment, and distribution of heat-applied cigarette tax stamps at 450,000 units over the initial term; the contract includes a secure online portal integrated with Kentucky's MyTaxes system, firm fixed unit pricing per thousand stamps with price increases prohibited during the first twelve months, and Commercial General Liability Insurance of $1 million per occurrence and $2 million aggregate. Illinois Department of Revenue issued IFB 27492DORACCOUB50964, posted February 3, 2026, with bids due March 2, 2026, for a four-year contract (July 1, 2026 through June 30, 2030) requiring approximately 1,080,000,000 stamps (350–450 cases per year) produced on heat-applied gravure process at a minimum of 60 cartons per minute, packaged in rolls of 30,000 stamps with 25 rolls per case, with bidders submitting samples and pricing on a per-thousand-stamps basis F.O.B. destination with freight prepaid. Both procurements require domestic manufacturing preference or attestation and demand extensive security protocols and disaster recovery plans.