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| 正面描述 | Printed in green and maroon on light green paper, the obverse is divided into a left vendor's stub and a right consumer's receipt portion, separated by a vertical serial number strip. The stub carries the large letterpress inscription "VENDOR'S STUB" above the numeral "1" and "CENT" in bold green type. The consumer's receipt section displays two green oval "1 CENT" roundels flanking a central vignette of a town landscape, below which a maroon rectangular panel bears the tax notice text, with the imprint "OHIO CONSUMER'S RECEIPT" and printer's name at the foot. |
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| 背面描述 | The reverse is unprinted and displays a plain light green surface, with the obverse design visible as a mirror-image show-through due to the thin paper stock. |
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Ohio's sales tax token program produced these small receipts as a workaround to the awkward arithmetic of applying a 3% sales tax to purchases under 17 cents — without fractional currency, the state couldn't collect proportional tax on low-value transactions. The receipt system let retailers document tax obligations on small sales rather than absorb the rounding loss themselves.
Merrick Lithograph was a Cleveland-based firm, so production stayed in-state. These saw heavy daily use across retail counters and survive mostly in well-worn condition.