A Brief History of Sales Tax Token & Scrip Collecting

Monte C. Dean (R-384)

During the 1933 to 1935 period more and more locations and states decided to implement a sales tax and many of them considered or contrived the use of sales tax tokens to help with that collection.  Almost immediately there were those who decided these small bits of metal, cardboard, and paper might form an interesting collection.

Much of the information we know today can be attributed to the untiring effort of the many previous collectors and researchers who have left us a legacy of knowledge about this field of study.  If we appreciate these fine folks as individuals who enjoyed this one aspect of life as we do, and by their examples set high standards for accuracy, honesty, and dedication, we cannot fail to follow their examples and be rewarded with the passion they engendered in the pursuit of this wonderful past time.

By 1935 the very first dealers began to issue price catalogues and lists specifically dedicated to sales tax tokens and scrip.  Perhaps the earliest dealer, known only from the few price lists that still exist today, was L. David Reese of Denver, Colorado.

Mr. Reese issued dozens of price lists offering sales tax tokens and scrip during the 1935-1937 period.  In many instances he ordered his supply directly from the State comptrollers for face value plus postage, and was able to sell them for many times that initial investment…

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A Brief History of Sales Tax Token

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