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12 Cents Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | |
| Type | Log in to see details |
| Value | Log in to see details |
| Currency | Log in to see details |
| Composition | Paper |
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| Printer | Log in to see details |
| Designer(s) | Log in to see details |
| Engraver(s) | Log in to see details |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | (LEFT): VENDOR'S STUB 12 CENTS (RIGHT): 12 (STATE SEAL) 12 CENTS CENTS STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT COLUMBIAN BANK NOTE COMPANY |
| Reverse description | Log in to see details |
| Reverse lettering | OHIO SALES TAX |
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| Comments |
Ohio was among the earliest U.S. states to adopt a general sales tax, doing so in 1934, and these receipts were issued as physical proof of tax collected on small purchases — a system that required merchants to buy receipt books and issue them to customers at point of sale. The Columbian Bank Note Company, a Chicago-based security printer active through much of the early-to-mid twentieth century, handled production, accounting for the watermarked paper.
The 12-cent denomination reflects the tax collected on a specific purchase amount rather than a face-value currency figure — these circulated not as money but as fiscal vouchers, and most were discarded after use, which makes intact examples genuinely uncommon.