Shown below are 3 different RN-X7 receipts from the Victoria Elevator Co., used in different cities in South Dakota. They are very similar. My question concerns the third one listed. What is the second transaction that would have incurred the additional tax, thus precipitating adding the battleship revenue stamp?
I couldn't find any exact comparables online.
I thought it might have to do with the fact that it's the only one out of the 3 that is actually signed, which could be material, but then I found one on Eric Jackson's website (shown last) that is also signed (appears to be same signer as the receipt in question), but there is no additional tax.
From Eric Jackson's inventory: