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1 Cent - Sales Tax Receipt Ohio

Issuer State of Ohio
Year 1940-1944
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Shape Rectangular
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Obverse lettering VENDOR'S
STUB
1 CENT
1 1
CENT CENT
STATE OF OHIO
PREPAID
SALES TAX
CONSUMER'S
RECEIPT
COLUMBIAN BANK NOTE COMPANY
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Protection type Perforation
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Comments

Ohio's Depression-era sales tax token program extended into the early 1940s in paper receipt form rather than the aluminum or fiber tokens used by other states. The Columbian Bank Note Company, a Chicago firm better known for stock certificates and fiscal paper, handled production of these tiny notes — an unusual contract for a company rarely associated with state tax instruments.

The perforation serves a redemption-control function, not an anti-counterfeiting one. Punched patterns were used to cancel or validate at point of sale.

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