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3 Cents Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1959-1960 |
| Type | Vouchers |
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| Composition | Log in to see details |
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| Obverse description | Green letterpress print on light green paper, divided by a vertical perforation into a left vendor's stub and a right consumer's receipt. The consumer's portion bears two circular numeral vignettes reading '3 CENTS' flanking a central landscape vignette of the Ohio countryside with a rising sun, above a rectangular text panel. Printer's imprint 'RESERVE LITHO. CLEVELAND, O.' appears at the lower margin. |
|---|---|
| Obverse lettering | Log in to see details |
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| Reverse lettering | Log in to see details |
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| Protection description | Repeating horizontal text watermark reading 'OHIO' across the full sheet |
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| Comments |
Ohio's sales tax receipt stamps occupy a peculiar niche — they are neither banknotes nor postage, but were handled as quasi-currency by retailers obligated to collect and remit the tax. The 3-cent denomination corresponds to purchases in a specific bracket under Ohio's 3% sales tax rate, which required exact fractional accounting at the point of sale. Retailers would physically issue these to customers as proof of tax paid, a system that generated enormous quantities of low-value paper with short practical lifespans.
The watermark is an unusual security investment for something so ephemeral. Reserve Litho's Cleveland operation handled several state printing contracts during this period.