NIGP 25520: Cigarette Stamp, Numbered

NIGP 25520 Cigarette Stamp, Numbered, an Item code, covers the manufacturing, fulfillment, and distribution of heat-transfer cigarette excise tax stamps with integrated security features. State and local governments under this code procure counterfeit-resistant stamps produced via gravure process or equivalent methods, delivered in rolls of 30,000 units with sequential serial numbering, safety-tinted paper, and ultraviolet-reactive fibers. Vendors typically establish secure online ordering portals integrated with state tax administration systems, maintain two to three months of finished-goods inventory, and process orders with same-business-day or next-business-day fulfillment commitments. The Commonwealth of Kentucky Department of Revenue is the primary recent buyer, issuing multiple synchronized RFPs for cigarette tax stamp services in May 2026 with a June 11, 2026 response deadline. This code sees activity from state revenue and taxation departments rather than counties, municipalities, or school districts, as cigarette tax stamp production and distribution is a state-level tax-administration function.

Kentucky represents the most recent and identifiable geographic concentration for this code. The Department of Revenue's RFP 758 2600000435 solicitation (posted May 13–27, 2026) seeks a two-year contract running August 2026 through August 2028 with four optional two-year renewals, initially covering 450,000 units of heat-transfer stamps at a firm fixed unit price per thousand units. Vendors must carry Commercial General Liability Insurance of $1 million per occurrence and $2 million aggregate, comply with Kentucky campaign finance law via notarized affidavit, bear responsibility for all lost, stolen, damaged, or defective stamps at no cost to the Commonwealth, and implement comprehensive security measures and disaster recovery plans. Technical proposals are weighted at 2,000 points (executive summary, technical approach, implementation plan, timeline, project management, disaster recovery, and security plan); cost proposals are weighted at 800 points. Price increases are prohibited during the first twelve months; thereafter, written justification based on industry-wide changes is required with at least thirty days' notice, while price decreases must be reflected immediately. Written vendor questions were due May 21, 2026, with Commonwealth responses issued May 25, 2026; Addendum 2 was posted May 27, 2026.