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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1940-1944 |
| Type | Log in to see details |
| Value | Log in to see details |
| Currency | Dollar (1785-date) |
| Composition | Log in to see details |
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| Printer | Log in to see details |
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| Engraver(s) | Log in to see details |
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| Obverse description | The receipt is divided by a vertical perforation line into a left vendor's stub and a right consumer's section. The consumer's portion bears maroon letterpress printing on orange paper, with a central vignette of the Ohio state seal flanked by two green numeral roundels reading '1 CENT'. Scrollwork surrounds the inscriptions 'STATE OF OHIO', 'PREPAID SALES TAX', and 'CONSUMER'S RECEIPT', with the printer's imprint at the base. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Reverse is entirely blank, printed on plain orange paper with no design, lettering, or security features. A vertical perforation line bisects the note, mirroring the obverse division between the vendor's stub and consumer's receipt portions. |
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| Comments |
Ohio's Depression-era sales tax infrastructure relied on these small receipt tokens to document transactions below one cent — a bureaucratic necessity created by the 3% retail sales tax enacted in 1934. The Columbian Bank Note Company, better known for securities and revenue work than currency, produced these for several Midwestern states during this period.
The orange color coding was a deliberate administrative choice, distinguishing the 1-cent denomination from other values in the series at a glance across a retail counter.