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2 Cents Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1944-1947 |
| Type | Log in to see details |
| Value | Log in to see details |
| Currency | Log in to see details |
| Composition | Log in to see details |
| Size | 76 x 35 mm |
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| Printer | Log in to see details |
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| In circulation to | Log in to see details |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | Left: VENDOR'S STUB 2 CENTS Right: 2 (State seal) 2 CENTS CENTS STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT RESERVE LITHO. CLEVELAND O. |
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| Reverse lettering | Log in to see details |
| Signature(s) | Log in to see details |
| Protection type | Watermark |
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| Comments |
Ohio's sales tax receipt system required merchants to issue these small-denomination tokens as proof of tax collected on low-value purchases. The paper version was introduced alongside aluminum and fiber coin-shaped tokens as a cheaper alternative to producing physical discs in large quantities during the wartime material shortages of the mid-1940s.
The watermark is the notable technical feature here — unusual for something this utilitarian, and included specifically to deter counterfeiting at a denomination of almost no individual financial value, which says something about how seriously states took tax receipt fraud in this period.