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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1935-1936 |
| Type | Log in to see details |
| Value | 1 Cent 0.01 USD = RSD 0.99 |
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| Composition | Log in to see details |
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| Obverse description | Log in to see details |
|---|---|
| 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 |
| Reverse description | The reverse is unprinted but shows a ghost impression of the obverse design through the thin paper stock, with repeated 'OHIO SALES TAX' lettering visible as a light underprint pattern across the full surface. |
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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.