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9 Cents - Ohio Consumer's Receipt

Issuer State of Ohio
Year 1954-1961
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Value 9 Cents 0.09 USD = HUF 27
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Obverse description Small square sales tax receipt printed in green on light paper, with the denomination '9 CENTS' repeated at top and bottom in bold letterpress. The central text block instructs the consumer to always obtain the receipt from the vendor as a prepaid State of Ohio sales tax document on all taxable purchases.
Obverse lettering 9 Cents 9 Cents
Always obtain from vendor State of Ohio prepaid sales tax Consumer's Receipt on all taxable purchases
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Comments

Ohio's consumer receipts were not currency in any conventional sense — they functioned as tax instruments, issued to document sales tax payments on small transactions where the arithmetic of the state's percentage-based levy produced fractions of a cent. The 9-cent denomination addressed a specific rounding gap in the Ohio retail sales tax structure, allowing cashiers to reconcile odd-cent charges without handling fractional coin.

Few were preserved. They were expendable by design, discarded once the transaction was recorded.

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