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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1951-1952 |
| Type | Vouchers |
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| Composition | Log in to see details |
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| Obverse description | The obverse is divided into two sections: a left-hand vendor's stub printed in green on pale green stock, bearing the denomination '1 CENT' in large numerals, and a right-hand consumer's receipt section printed in green and maroon. The receipt portion carries two green oval denomination tablets each inscribed '1 CENT' flanking a central vignette of the Ohio State Seal with a landscape scene, above maroon letterpress bands inscribed 'STATE OF OHIO', 'PREPAID SALES TAX', and 'CONSUMER'S RECEIPT', with decorative scrollwork borders throughout. A vertical serial number is printed between the two sections, and the printer's imprint 'MERRICK LITHOGRAPH COMPANY' appears at the base of the receipt portion. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | The reverse is unprinted, showing the plain pale green paper stock; faint show-through of the obverse design is visible owing to the thinness of the paper. |
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| Comments |
Ohio's sales tax receipt tokens in paper form were issued as a stopgap solution to the fractional tax problem — when a purchase price didn't divide cleanly against the state's 3% sales tax rate, cashiers needed a way to collect the residual fraction of a cent without making change from the till. These paper receipts served that function, redeemable by the customer against a future tax liability rather than representing spendable currency in any conventional sense.
The Merrick Lithograph Company, based in Baltimore, handled printing for numerous state tax receipt programs. Ohio's 1951–52 series is among the shorter-lived issues; the state moved away from paper receipts relatively quickly as aluminum and plastic token alternatives proved more durable under retail handling conditions.