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3 00⁄100 Dollars Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | |
| Type | Vouchers |
| Value | Log in to see details |
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| Composition | Log in to see details |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Unprinted reverse on yellow-ochre paper bearing an all-over watermark pattern of shield-shaped cartouches, each containing the words 'OHIO SALES TAX' in three lines, repeated continuously across the surface of both the stub and receipt sections. |
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| Signature(s) | Log in to see details |
| Protection type | Watermark |
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| Comments |
Ohio's Depression-era sales tax receipts were issued as fractional currency substitutes after the state introduced its sales tax in 1934 — merchants received these notes to make change when the tax calculation produced an amount below one cent. The Columbian Bank Note Company, a Chicago firm with a long history of printing municipal and transit paper, handled production. The watermark was the primary security measure, modest by banknote standards but sufficient for a low-denomination fiscal instrument unlikely to attract serious counterfeiting effort.
The three-dollar denomination is the oddity here. Most Ohio sales tax receipt series ran in fractions well below a dollar, making a three-dollar face value an outlier worth examining closely for issue date and series letter before cataloging.