San Nicolas: 4-cent cigarette fee would add insult to injury By Steve Limtiaco View Comments Charging a new 4-cent fee on packs of cigarettes would be “adding insult to injury,” according to Guam Del. Mike San Nicolas, who on Thursday testified against Bill 104, which would change a 2017 law that requires cigarette packs sold on Guam to have tax stamps. The Cigarette Tax Stamp act, which requires wholesalers to buy and affix stamps to prove that tobacco taxes were paid, never was implemented by the Department of Revenue and Taxation. Bill 104, written by Sen. Sabina Perez, states Rev and Tax never was given funding for the program. The bill would require wholesalers to pay for cigarette stamps immediately, instead of monthly, and it also would increase the price of the cigarette stamps by 1%, which is 4 cents, to provide additional funding for Rev and Tax and for legal enforcement.