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1 Cent Ohio Sales Tax Receipt
| Uitgever | State of Ohio |
|---|---|
| Jaar | 1953-1955 |
| Type | Log in om details te zien |
| Waarde | Log in om details te zien |
| Valuta | Log in om details te zien |
| Samenstelling | Log in om details te zien |
| Afmetingen | 77 x 35 mm |
| Vorm | Log in om details te zien |
| Drukker | Log in om details te zien |
| Ontwerper(s) | Log in om details te zien |
| Graveur(s) | Log in om details te zien |
| In omloop tot | Log in om details te zien |
| Referentie(s) | Log in om details te zien |
| Beschrijving voorzijde | The obverse is divided into two sections by a vertical perforated stub line. The left (vendor's stub) portion is printed in green on light green paper with the text VENDOR'S STUB and denomination 1 CENT in bold letterpress. The right (consumer's receipt) section carries a central vignette of the Ohio State Seal set within a circular frame, flanked by two large numeral "1" medallions with the legend CENT beneath each, all rendered in green and brown letterpress. Below the vignette, a green panel bears the inscriptions STATE OF OHIO, PREPAID SALES TAX, and CONSUMER'S RECEIPT in white lettering, with the printer's imprint RESERVE LITHO. CLEVELAND, O. at the foot. |
|---|---|
| Opschrift voorzijde | Log in om details te zien |
| Beschrijving keerzijde | The reverse is entirely unprinted, presenting a plain light green paper surface with no text, vignette, or ornamental elements. Three small punch holes are visible along the right edge, consistent with filing or cancellation practice. |
| Opschrift keerzijde | Log in om details te zien |
| Handtekening(en) | Log in om details te zien |
| Beveiligingstype | Log in om details te zien |
| Beschrijving beveiliging | Log in om details te zien |
| Varianten | Log in om details te zien |
| Opmerkingen |
Ohio's sales tax receipt tokens — issued in paper form rather than the aluminum or plastic tokens used by many other states — were a direct administrative response to the fractional tax problem created by low-value transactions. When a purchase fell below the threshold that triggered a full cent of tax liability, the state issued these receipts as evidence of partial tax paid, which customers were expected to accumulate and redeem. The system was cumbersome in practice and widely ignored by consumers.
Reserve Lithograph in Cleveland produced the run. Ohio discontinued the fractional receipt program in 1955 as sales tax administration shifted toward rounding conventions that made them obsolete.