OHIO PREPAID SALES 
TAX RECEIPT,
FOUR-STAMP GRAB BAG!
1, 2, 3 & 6¢ - PRIOR TO 1962


PLEASE NOTE: We have a number of listings for these vintage Ohio Prepaid Sales Tax Stamps. If these aren't the particular tax stamps you're looking for, please click here.


QUANTITY꞉ FOUR Ohio Pre-Paid Sales Tax Stamps.  Circa 1962 or earlier.

DENOMINATIONS꞉ You will receive one each 1¢, 2¢, 3¢ & 6¢.

SPECIAL FEATURES꞉ Both halves of each tax stamp is included:  The vendor's half of the stamp and the consumer's half!  This means, these stamps were purchased by a merchant, but never issued (making them even rarer!).  

SERIAL NUMBERED꞉ Yes.

1¢ STAMP COLOR꞉ Green and brown inks.

2¢ STAMP COLOR꞉ Black and red inks.

3¢ STAMP COLOR꞉ Brown and green inks.

6¢ STAMP COLOR꞉ Dark blue and red inks.

STAMPS PRINTED BY꞉ The Columbian Bank Note Company.

MEASUREMENTS꞉ Each stamp set measures 1.37" tall by 3.01" wide.

PERFORATIONS꞉ Yes.  One set of perforations on each pair of stamps (running from top to bottom) acting as a "tear-line" allowing for easy removal.

NUMBER OF YEARS OLD꞉ At least 58 years old.  Ohio terminated this form of sales tax collection in 1962.

EMBOSSING꞉ None.

TYPE OF ADHESIVE꞉ These stamps are non-adhesive.

TYPE OF STAMPS꞉ Revenue / sales tax.

FOLDS꞉ None.  Purchased by merchants but never used / circulated.

CORNERS꞉ Excellent condition.

CONDITION꞉ The FOUR stamps you receive will be selected at random from various lots of tax stamps (they will be of the exact same types in the listing's photographs but will not be the same serial numbers). Your stamps will be in very good to extremely good condition. Ohio had their sales tax stamps staple-bound in groups of 100 stamps. Inasmuch, each of the four stamps you receive will have two staple holes in the merchant's side of the stamp (from the original binding process).

ABOUT OHIO'S PREPAID SALES TAX STAMPS꞉ Although referred to as sales tax "stamps," these stamps had/have no adhesive on the back.  Ohio issued their prepaid sales tax stamps in various colors based on the denomination, printer and period they were printed.  Ohio issued their stamps in 12 denominations: 1¢, 2¢,3¢, 6¢, 9¢, 12¢, 15¢, 30¢, 60¢, $1.50, $3, and $15.   

Ohio enacted its first sales tax in 1935. The rate was 3%.  Two-thirds of the tax was to go to schools.

Initially, Ohioans resisted this new tax. Merchants were reluctant to charge it and customers were reluctant to pay it. There was the possibility that a merchant would do his customer a favor by letting him make his purchase tax-free. If the merchant never reported the sale to the state, the state would never know that it should have gotten its 3%.

To enforce compliance, the State of Ohio introduced these stamps. Merchants were required to buy them (in various denominations) from the State of Ohio and required to issue them with each purchase. By purchasing the stamps from the state prior to any sales being made, the state would get the sales tax in advance -and- the merchant would receive the "Prepaid Sales Tax" stamps to issue upon completing each sale.

Example: A customer purchased a $10.00 item. The tax would be 3%, or 30¢, (sales tax charts were posted near every cash register).  The customer would pay $10.30 and receive a 30¢ prepaid sales tax receipt from the merchant.  The state depended upon the customer to demand their half of the stamp. The customer's half of the tax stamp was marked "Consumer's Receipt." But why should the customer care whether or not the merchant was buying and distributing stamps?  

To handle that problem, the state encouraged consumers to collect the stamps and give them to schools or charities. These organizations could then have their volunteers sort the stamps, count them, bundle them up, turn them in to the state. The state would pay the organization three-percent of the stamps' face value. This added a little to the expense of collecting the tax, but it was worth it.

Shoppers having been conditioned to pay sales tax for twenty-seven years, Ohio discontinued the stamp program in 1962.  In 1967, Ohio's sales tax increased to 4%.

SHIPPING COST꞉ For buyers residing in the United States or its territories, your shipping cost is a flat $1.00 regardless of how many of this item you purchase.  For Buyers residing outside of the United States or its territories, your shipping cost is based on DIM (parcel size, weight and destination).  This item ships by United States First Class Mail, United States First Class International Mail or eBay International Delivery. Orders typically ship within one business day of your payment being received.