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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | |
| Type | Log in to see details |
| Value | Log in to see details |
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| Composition | Log in to see details |
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| Shape | Rectangular |
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| Obverse description | Two-part receipt printed in blue letterpress with red inset elements, separated by a vertical perforation line. The left (Vendor's) half bears a large red numeral "1" within a red oval underprint on a blue guilloche ground. The right (Consumer's) half carries the Ohio state seal vignette in blue at centre, flanked by red "1 CENT" numerals, with "PREPAID SALES TAX" and "CONSUMER'S RECEIPT" in red letterpress above and below. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Blank reverse on plain white paper, with the central vertical perforation line visible running the full height of the note. |
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| Comments |
Ohio's Depression-era sales tax token system was a bureaucratic half-measure: the state's 3% retail sales tax, introduced in 1934, created an awkward rounding problem on small purchases, so fractional receipts like this one were issued to give customers their correct change in tax credit rather than cash. The Columbian Bank Note Company, based in Washington D.C., produced these for several state programs during the 1930s.
Practically speaking, most were lost or discarded within days of issue. Survivors in any condition are more common than the low face value suggests — schools and civic organizations collected them by the thousands as fundraising scrip.