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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1950-1953 |
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| Composition | Paper |
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| Obverse description | Printed on green paper, the receipt is divided by a vertical perforation into a left vendor's stub and a right consumer's portion; the stub carries a hand-stamped black inscription VENDOR'S STUB / 1 / CENT alongside a vertical serial number. The consumer's portion is rendered in dark red and black with two oval numeral-1 vignettes flanking a central Ohio State Seal vignette at the top, beneath which bold letterpress text reads STATE OF OHIO / PREPAID SALES TAX / CONSUMER'S RECEIPT, all enclosed within decorative guilloche borders. The printer's imprint COLUMBIAN BANK NOTE COMPANY appears at the base of the consumer's portion. |
|---|---|
| Obverse lettering | (LEFT): VENDOR'S STUB 1 CENT (RIGHT): 1 (STATE SEAL) 1 CENT 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're not currency, not stamps in the philatelic sense, and not quite scrip, but collectors pursue them with equal determination. Ohio ran a sales tax receipt system requiring retailers to issue these small paper chits to customers as proof that tax on a transaction had been collected, a bureaucratic mechanism that generated enormous print runs and equally enormous waste, since most were discarded at the point of sale.
The Columbian Bank Note Company handled a substantial share of U.S. fiscal paper in this period. Attrition rates were severe — survival in any condition is the achievement here, not grade.