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| 正面描述 | Two-part receipt printed in black and red on orange paper, perforated vertically for separation. The left vendor's stub bears red letterpress text. The right consumer's receipt carries two red numeral "2" roundels flanking a central vignette of the Ohio State Seal, with ornate scrollwork borders and black letterpress inscriptions below. |
|---|---|
| 正面铭文 | (LEFT): VENDOR'S STUB 2 CENTS (RIGHT): 2 (STATE SEAL) 2 CENTS CENTS STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT COLUMBIAN BANK NOTE COMPANY |
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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.