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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1953-1955 |
| Type | Log in to see details |
| Value | Log in to see details |
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| Composition | Log in to see details |
| Size | 76 x 34 mm |
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| Obverse description | Printed on light green paper, the obverse is divided into a left vendor's stub and a right consumer's receipt section. The right portion bears two circular numeral medallions each reading '1 CENT' flanking a central vignette of the Ohio State Seal with a sunrise landscape scene, all rendered in dark maroon letterpress. A rectangular panel below carries the consumer instruction text in bold capitals, with the printer's imprint at the foot. |
|---|---|
| Obverse lettering | (LEFT): VENDOR'S STUB 1 CENT (RIGHT): 1 (STATE SEAL) 1 CENT CENT ALWAYS OBTAIN FROM VENDOR STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT ON ALL TAXABLE PURCHASES OHIO CONSUMER'S RECEIPT COLUMBIAN BANK NOTE COMPANY |
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| Comments |
Ohio's sales tax receipt stamps occupy a strange middle ground between fiscal paper and currency surrogate — they were issued in small denominations to facilitate exact tax collection at point of sale, a system that generated enormous print runs and almost universal discard once redeemed. The Columbian Bank Note Company, a Chicago firm with a long history of printing revenue and fiscal paper for state governments, handled production for Ohio through much of the mid-century period.
Survival rates are low not from scarcity of printing but from the opposite: these were considered trash the moment they left the register drawer.