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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1951-1952 |
| Type | Log in to see details |
| Value | 1 Cent (0.01 USD) |
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| Composition | Log in to see details |
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| Obverse description | Green and brown lithographed voucher with a detachable vendor's stub at left bearing the inscription 'VENDOR'S STUB / 1 CENT' in green letterpress. The main coupon at right carries two circular '1 CENT' numerals flanking a central vignette of an Ohio landscape, above a brown guilloche band inscribed 'STATE OF OHIO / PREPAID SALES TAX / CONSUMER'S RECEIPT'. Serial number printed vertically at center. |
|---|---|
| Obverse lettering | VENDOR'S STUB 1 CENT STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT MERRICK LITHOGRAPH COMPANY |
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| Comments |
Ohio's Depression-era sales tax apparatus generated enormous quantities of these fractional receipts, which functioned as change-making instruments rather than currency — retailers issued them when tax calculations produced fractions of a cent that couldn't be settled in coin. By the early 1950s, most states had quietly abandoned such systems, but Ohio persisted longer than most. The Merrick Lithograph Company, a Baltimore firm, handled production for several state tax receipt programs during this period.
The watermark is the sole security feature — modest for a fiscal instrument, but adequate given the low denomination and the legal penalties attached to counterfeiting state tax tokens.