New theoretical proposals and experimental findings on transition metal dichalcogenide 1T-TaS$_2$ have revived interests in its possible Mott insulating state. We perform a comprehensive scanning tunneling microscopy and spectroscopy experiment on different single-step areas in pristine 1T-TaS$_2$. After accurately determining the relative displacement of Star-of-David super-lattices in two layers, we find different stacking orders corresponding to the different electronic states measured on the upper terrace. The center-to-center stacking corresponds to the universal large gap, while other stacking orders correspond to a reduced or suppressed gap in the electronic spectrum. Adopting a unified model, we conclude that the universal large gap is a correlation-induced Mott gap from the single-layer property. Our work provides more evidence about the surface electronic state and deepens our understanding of the Mott insulating state in 1T-TaS$_2$.
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