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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1935 |
| Type | Vouchers |
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| Composition | Log in to see details |
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| Obverse description | Issued as a perforated pair; the left half is the Vendor's Receipt in green and blue, with a large numeral '1' within a blue oval underprint at centre, flanked by guilloche scrollwork, and inscriptions STATE OF OHIO / VENDOR'S / CENT / RECEIPT. The right half is the Consumer's Receipt with a circular vignette of a landscape scene within a STATE OF OHIO roundel, flanked by numeral '1' at each side, under the legend PREPAID SALES TAX / CONSUMER'S RECEIPT. |
|---|---|
| Obverse lettering | STATE OF OHIO VENDOR'S RECEIPT CENT PREPAID SALES TAX STATE OF OHIO CONSUMER'S RECEIPT 1 CENT THE SUPERIOR PRTG. & LITHO CO., AKRON, O. |
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| Comments |
Ohio's sales tax launched in 1934 under Governor George White, and these fractional receipts were the awkward mechanical solution to a genuine problem: how do you collect a percentage tax on purchases too small to yield a whole cent? Several states experimented with paper tax tokens during the Depression years, and Ohio's program ran alongside aluminum and fiber versions issued by other states — paper was the cheaper option, and Superior Printing's Akron facility was well-positioned to supply the state.
The watermark is the only security measure, modest given the denomination but sufficient for a token that had no value outside the state's own redemption system.