Impuesto de Timbre para Naipes

Impuesto de Timbre para Naipes Tax on Playing Cards

EL CONGRESO DE COLOMBIA. LEY 69 DE 1946, por la cual se elevan las tarifas de algunos impuestos indirectos y se dictan otras disposiciones:

ARTICULO 9o. Elévase a cuarenta centavos ($0.40) el impuesto de consumo sobre cada baraja de naipes de producción nacional o extranjera, que no exceda de cincuenta y dos (52) cartas. Todo excedente pagará como si se tratara de una baraja completa. Este aumento no comprende las barajas de naipes miniatura, usadas comúnmente como propaganda comercial. Translation: the tax on playing cards is raised to 40 centavos, for both imported and home-manufactured packs which do not exceed 52 cards. This does not include miniature playing-cards which are commonly used for advertising.

An earlier law had set the ‘Impuesto de Consumo’ tax at 20 centavos, when the tax bands were printed by Litografia Nacional de Bogotá (right). Later ‘Impuesto de Timbres para Naipes’ tax bands (below) were printed by Thomas de La Rue de Colombia S.A.  Packs carried these adhesive tax bands around the outer wrapper, or box. No distinction is made between Spanish-suited packs or 'French' suited ones.

Above: two 40 centavos tax bands printed by Thomas de la Rue de Colombia S.A. attached around a 40-card pack of 'Canta Claro' playing cards. Image courtesy Peter Endebrock. For further information about tax on Colombian playing cards, see Peter Endebrock's Taxes and Tax Stamps on Playing-cards and also Enrique García Martín, 2001, page 77.

Above: 'Impuesto de Consumo' tax band printed by Talleres Gráficos - Banco de la República attached around imported cards. Image courtesy Mike Sirois.