2 Cents Ohio Sales Tax Receipt

Ohio's depression-era sales tax receipts were a product of the state's 1934 Retail Sales Act, which imposed a 3% levy and required retailers to collect fractional amounts on small purchases. The physical tokens and paper receipts issued to make exact tax collection practicable became a minor administrative industry of their own. The Columbian Bank Note Company, a Chicago firm with a long history in revenue and fiscal printing, handled production for several Midwestern states during this period.

The 2-cent denomination sits at the lower end of the Ohio series. Condition varies sharply — the orange paper was thin and not meant to survive beyond a single transaction.