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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1959 |
| Type | Log in to see details |
| Value | Log in to see details |
| Currency | Log in to see details |
| Composition | Log in to see details |
| Size | 77 x 35 mm |
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| Printer | Log in to see details |
| Designer(s) | Log in to see details |
| Engraver(s) | Log in to see details |
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| Obverse description | Pale green receipt printed in brown, divided into a left vendor's stub and a right consumer portion. The consumer section bears two circular numeral '1' medallions flanking a central landscape vignette, above a rectangular panel with tax instruction text in letterpress. Printer's imprint appears at foot. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Log in to see details |
| Reverse lettering | Log in to see details |
| Signature(s) | Log in to see details |
| Protection type | Watermark |
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| Comments |
Ohio's sales tax token program was already a relic by the time these receipts were printed. Most U.S. states had abandoned fractional tax tokens by the early 1940s, recognizing them as an administrative nuisance. Ohio issued these paper receipts unusually late into the postwar period, well after aluminum and fiber tokens had been phased out elsewhere — a bureaucratic conservatism that makes the series mildly anomalous in American fiscal history.
The watermark is worth noting: its presence on a low-denomination sales receipt reflects an anti-counterfeiting concern that seems disproportionate to the face value, but tax fraud through receipt forgery was a documented problem for state revenue departments.