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6 Cents Ohio Sales Tax Receipt
| Issuer | State of Ohio |
|---|---|
| Year | 1953-1955 |
| Type | Vouchers |
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| Obverse description | Green-tinted receipt printed in blue and red, divided into a left vendor's stub and a right consumer's section by a vertical serial number strip. The left stub bears the text 'VENDOR'S STUB / 6 / CENTS' in large letterpress. The right consumer portion carries two blue circular medallions each bearing the numeral '6 CENTS', flanking a central red vignette of a landscape with a rising sun; below, a blue rectangular panel contains the statutory consumer tax instruction in white text, with the issuer legend 'OHIO CONSUMER'S RECEIPT' and printer imprint 'RESERVE LITHO CLEVELAND, O.' at the foot. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Plain green paper reverse with no printed design; show-through of the obverse underprint and vignette elements is visible through the thin stock, appearing as a mirror image of the face printing. |
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| Comments |
Ohio's sales tax receipts were issued not as currency but as a mechanical workaround for fractional tax liability. When a purchase fell below a threshold that triggered a full cent of tax, the retailer collected these receipts instead, and customers accumulated them until they held enough to redeem for a refund — or, more commonly, just didn't bother. The system was administratively awkward and widely ignored by small merchants.
Reserve Litho handled several of Ohio's municipal and state printing contracts during this period. The 6-cent denomination sits at the upper end of the fractional receipt range.