1 Cent Ohio Sales Tax Receipt

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.