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12 Cents Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1936-1938 |
| Type | Log in to see details |
| Value | 12 Cents 0.12 USD = UAH 5.28 |
| Currency | Log in to see details |
| Composition | Log in to see details |
| Size | Log in to see details |
| Shape | Log in to see details |
| Printer | Log in to see details |
| Designer(s) | Log in to see details |
| Engraver(s) | Log in to see details |
| In circulation to | Log in to see details |
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| Obverse description | Orange-red letterpress underprint of scrollwork borders and the State of Ohio seal, with black overprint carrying the denomination and legend. The face is divided into two sections: a Vendor's Receipt on the left and a Consumer's Receipt on the right, each bearing the 12 CENTS denomination and issuer inscriptions. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Log in to see details |
| Reverse lettering | OHIO SALES TAX |
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| Comments |
Ohio's Depression-era retail sales tax, introduced in 1934, generated a chaotic secondary economy of fractional receipts — small paper tokens issued by individual vendors to make change for transactions that didn't divide cleanly into whole cents. The 12-cent denomination is one of the more awkward values in the series, reflecting real transactional friction rather than any planned denomination structure.
Reserve Litho's involvement kept production local to Cleveland, unusual at a time when many states farmed similar work out to established security printers. The watermark is modest by any security standard, likely chosen to discourage counterfeiting of items that were, in practical terms, nearly worthless individually but redeemable against tax liability in aggregate.