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1 Cent Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1939-1942 |
| Type | Log in to see details |
| Value | Log in to see details |
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| Printer | Reserve Lithograph Company, Cleveland, Ohio |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Plain tan paper with a repeating watermark underprint of the Ohio state map outline enclosing the inscription "OHIO SALES TAX", arranged in a uniform all-over pattern across the full surface. |
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| Protection type | Watermark |
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| Comments |
Ohio's Depression-era sales tax system generated enormous volumes of small-denomination receipts like this one, used to document fractional tax obligations on low-value retail purchases. The Reserve Lithograph Company, a Cleveland commercial printer rather than a specialist security printer, handled production — an arrangement that was entirely typical of state tax token and receipt programs, which rarely attracted the budget for high-security manufacture.
The watermark is an unusual touch for material at this price point. Ohio phased out its receipt system as retailers increasingly absorbed fractional tax amounts rather than issue change in paper.