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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1947-1948 |
| Type | Log in to see details |
| Value | 1 Cent (0.01 USD) |
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| Obverse description | The note is divided into a perforated vendor's stub at left, printed in green on tan stock with the text 'VENDOR'S STUB / 1 CENT', and a consumer's receipt at right printed in green and purple. The receipt bears two numeral '1' medallions flanking a central scenic vignette of mountains and water, below which appear the inscriptions 'STATE OF OHIO' and 'PREPAID SALES TAX' within a decorative scroll border. The printer's imprint 'COLUMBIAN BANK NOTE COMPANY' appears at the base; a red serial number is printed vertically along the perforation. |
|---|---|
| Obverse lettering | VENDOR'S STUB 1 CENT STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT COLUMBIAN BANK NOTE COMPANY |
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| Comments |
Ohio's sales tax receipt stamps occupy an odd corner of notaphily — they are not currency, but they circulated as low-denomination proxies in certain transactions and have been collected alongside Depression-era tax tokens for decades. The Columbian Bank Note Company, a Chicago firm better known for stock certificates and fiscal paper, produced several state tax receipt series during this period, and Ohio was among their steadier clients in the late 1940s.
The 1947–1948 date range reflects Ohio's fiscal year boundaries, not a printing run of two years. Single-fiscal-year issues are the norm; finding an example with a legible receipt stub or merchant perforation intact is considerably less common.