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1 Cent Ohio Sales Tax Receipt

Uitgever State of Ohio
Jaar 1935
Type Vouchers
Waarde Log in om details te zien
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Vorm Log in om details te zien
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Beschrijving voorzijde 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.
Opschrift voorzijde 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.
Beschrijving keerzijde Log in om details te zien
Opschrift keerzijde Log in om details te zien
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Opmerkingen

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.

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