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3 cents Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1951-1952 |
| Type | Log in to see details |
| Value | 3 Cents 0.03 USD = UAH 1.32 |
| Currency | Log in to see details |
| Composition | Log in to see details |
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| Printer | Log in to see details |
| Designer(s) | Log in to see details |
| Engraver(s) | Log in to see details |
| In circulation to | Log in to see details |
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| Obverse description | Printed in green and purple on light green paper, the receipt is divided into a perforated vendor's stub at left and the consumer's receipt at right. The consumer portion bears two purple denomination numeral "3" roundels flanking a central landscape vignette, above an ornate letterpress panel reading "STATE OF OHIO / PREPAID SALES TAX / CONSUMER'S RECEIPT". Printer's imprint of Merrick Lithograph Company appears at the base. |
|---|---|
| Obverse lettering | VENDOR'S STUB 3 CENTS STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT MERRICK LITHOGRAPH COMPANY |
| Reverse description | Log in to see details |
| Reverse lettering | Log in to see details |
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| Comments |
Ohio's sales tax receipt stamps occupied an odd bureaucratic middle ground — they were not currency, but they circulated as payment tokens and were treated as such in retail transactions. Ohio used a receipt coupon system rather than adhesive stamps, meaning these slips passed hands across shop counters and accumulated in cash drawers in a way that brought them closer to fractional currency than to standard tax documentation.
Merrick Lithograph was a Baltimore-based commercial printer with no particular numismatic pedigree, which is exactly why these were produced cheaply and discarded without thought — survival rates are low despite the enormous print quantities the system required.