As defined in state code NDCC 57-39.2-04(31) the following bullion and numismatic items are EXEMPT from sales tax when shipped by Gainesville Coins to a North Dakota address:

EXEMPT

  1. Precious metal bullion that has been refined to a purity not less than .999 fine, sold according to its precious metal content and not form;

  2. Legal tender coins;

  3. Other legal tender currency

All other bullion or numismatic items and accessories sold by Gainesville Coins are subject to North Dakota state sales tax.

Our tax ID number is S00114059. Effective 04/24/2019.

North Dakota Tax Code - Sales Tax Exemptions For Precious Metals

57-39.2-04(31)

(31) Gross receipts from the sale of money, including all legal tender coins and currency, and from the sale of precious metal bullion that has been refined to a purity of not less than nine hundred ninety-nine parts per one thousand and is in such form or condition that its value depends upon its precious metal content and not its form.

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