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6 Cents Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1950-1953 |
| Type | Vouchers |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | VENDOR'S STUB 6 CENTS STATE OF OHIO PREPAID SALES TAX CONSUMER'S RECEIPT COLUMBIAN BANK NOTE COMPANY |
| Reverse description | Log in to see details |
| Reverse lettering | OHIO SALES TAX |
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| Comments |
Ohio's sales tax receipt tokens — issued in fractional cent denominations to handle the arithmetic problem created by a 3% sales tax on small purchases — were a bureaucratic solution to a genuinely awkward rounding issue. The 6-cent receipt effectively represented two cents of tax liability, allowing cashiers to make exact change in tax obligations rather than rounding in either direction. Several states ran similar paper scrip schemes during the mid-century sales tax expansion era, but Ohio's program through the Columbian Bank Note Company in Chicago produced some of the more cleanly executed examples.
These saw heavy retail use and were not intended for preservation. Intact, unfolded survivors are less common than their original production numbers might suggest.