Exemption for sale of coins, currency, or bullion

There are hereby specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts from the sale of coins, currency, or bullion. For the purposes of this section, the term, bullion, means any bar, ingot, or commemorative medallion of gold, silver, platinum, palladium, or a combination of these metals where the value of the metal depends on its content and not the form. For the purposes of this section, the terms, coins and currency, mean any coins or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.

Last amended: Source: SL 2007, ch 60 , § 2.

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In this chapter (40 sections)

10-46-50 · Floor laying service subject to tax
10-46-51 · Exemption of large boats subject to excise tax
10-46-52 · Exemption of gaming proceeds
10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
10-46-55 · Exemption of natural gas transportation services by pipeline
10-46-56 · Exemption for the use of credit card processing services
10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
10-46-58 · Passenger transportation tax imposed--Transportation within…
10-46-59 · Inapplicability of tax
10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
10-46-62 · Gross receipts from charge of interest exempted
10-46-63 · Exemption for use of certain rodeo services
10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
10-46-65 · Exemptions
10-46-66 · Retail sales include auctions, consignments, products…
10-46-67 · Department authorized to issue direct payment permits to…
10-46-68 · Exemption for lodging house or hotel membership fees
10-46-69 · Tax on use of certain mobile telecommunications services
10-46-70 · Exemption of receipts received by the state and political…
10-46-71 · Exemption for sale of coins, currency, or bullion
10-46-72 · Relief from liability for failing to report tax at new…
10-46-73 · Exemption for nonprofit corporations created for fire…
10-46-74 · Exemption--Coaches
10-46-75 · Exemption--Certain services rendered to a partnership
10-46A-1 · Tax imposed on prime contractor's receipts from realty…
10-46A-2 · Prime contractors and subcontractors subject to tax
10-46A-3 · Total contract price as basis of tax--Purchased materials
10-46A-4 · Gross receipts defined--Items not deductible
10-46A-5 · Improvement without contract taxable when sold within four…
10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
10-46A-7 · Administration of tax--Sales tax provisions applicable
10-46A-8 · Report and payment of tax
10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
10-46A-11 · Municipal tax on contractors--Rate--Restitution
10-46A-12 · Contractors may list excise and use taxes as separate line…
10-46A-13 · Personal liability of officers, managers, or partners of…
10-46A-14 · Restriction on application of rate increase
10-46A-15 · Contractor's excise tax license required--Application

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