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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1935-1936 |
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| Composition | Log in to see details |
| Size | 76 x 35 mm |
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| Obverse description | The note is printed in blue and red and issued as a two-part receipt — a Vendor's Receipt on the left and a Consumer's Receipt on the right, separated by a perforated stub bearing a vertical serial number. The left section carries a large red numeral '1' within a circular guilloche underprint on a blue ornamental frame, with the inscriptions 'STATE OF OHIO', 'VENDOR'S', and 'RECEIPT' in bold letterpress. The right section repeats the denomination in red flanking a central circular vignette of an Ohio landscape, surmounted by 'PREPAID SALES TAX' in red and 'STATE OF OHIO' above the vignette, with 'CONSUMER'S RECEIPT' at the base. |
|---|---|
| Obverse lettering | (LEFT): STATE OF OHIO VENDOR'S 1 CENT RECEIPT RESERVE LITHO CLEVELAND. O (RIGHT): PREPAID SALES TAX 1 STATE OF OHIO 1 CENT CENT CONSUMER'S RECEIPT RESERVE LITHO CLEVELAND. O |
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| Comments |
Ohio's Depression-era retail sales tax, enacted in 1934, created an immediate practical problem: how do you collect a fraction of a cent on small purchases? The state's solution was to issue these receipts as a token currency, handed to customers as proof of tax paid on low-value transactions, with redemption possible once a sufficient quantity was accumulated. Several states attempted similar schemes during this period; most abandoned them within a few years as administratively unworkable.
Reserve Litho was a regional commercial printer, not a security printing house — these were never intended as anti-counterfeiting instruments, and the printing reflects that priority.