Stamp duty
A tax on certain documents, unrelated to the physical stamp used to mark them.
Stamp duty is paid to a government on transactions such as property transfers and share issues. Historically an impressed stamp on the document proved the tax had been paid, which is where the name comes from.
It is now usually paid electronically. No stamp maker can pay it or evidence payment of it.
Related terms
- E-stamp: A digital stamp. Note that in India the same word also means something entirely different.