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1 50⁄100 Dollars Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1942-1944 |
| Type | Vouchers |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Entirely plain amber-toned surface covered with a repeating watermark-style underprint of the outline map of Ohio, each impression containing the inscribed text OHIO SALES TAX within the state silhouette, arranged in an all-over pattern across both the stub and receipt portions, separated by the central perforation line. |
| Reverse lettering | OHIO SALES TAX |
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| Comments |
Ohio's Depression-era sales tax token system was extended into the wartime years, and this fractional receipt represents the state's effort to collect tax on purchases too small for a whole-cent calculation. The 1% sales tax passed in 1934 created an immediate arithmetic problem at low price points, and paper receipts like this one were the solution Ohio chose over metal or fiber tokens used elsewhere.
Columbian Bank Note Company, based in Chicago, handled a substantial share of Midwestern fiscal printing work during this period. The watermark underprint was a modest anti-counterfeiting measure — these receipts had genuine redemption value and were worth forging in bulk.