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1 cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1934-1935 |
| Type | Log in to see details |
| Value | 1 Cent 0.01 USD = GBP 0.0074 |
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| Composition | Log in to see details |
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| Obverse description | Left (Vendor's) half: green on pale yellow, central large numeral '1' within a guilloche circle, inscriptions 'STATE OF OHIO', 'VENDOR'S', and 'RECEIPT' in bold letterpress. Right (Consumer's) half: central oval vignette with a rural landscape scene, flanked by '1 CENT' on each side, inscriptions 'PREPAID SALES TAX', 'STATE OF OHIO', and 'CONSUMER'S RECEIPT'. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Reverse shows the mirror-image bleed-through of the obverse green intaglio printing on plain pale yellow paper stock, with no additional design elements printed independently on this side. |
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| Comments |
Ohio's Retail Sales Tax Act took effect July 1, 1934, making Ohio one of the first U.S. states to implement a broad-based sales tax as a Depression-era revenue measure. These receipts were issued to consumers as proof that the one-cent tax on eligible purchases had been collected — a mechanism that briefly turned every retail transaction into a paper trail. The Columbian Banknote Company, a Chicago security printer with a long history of producing stamps and fiscal paper, handled the contract.
The system was short-lived. Administrative friction and public resistance led Ohio to abandon the receipt token approach within the first two years.