Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
168.0000 COINS AND BULLION—Regulation 1599
168.0005 American Eagle Coins. The American Eagle series of legal tender gold coins consists of a one ounce coin with a $50 denomination, a ½ ounce coin with a $25 denomination, a ¼ ounce coin with a $10 denomination, and a 1/10 ounce coin with a $5 denomination. The American Eagle coins are monetized bullion and sales in bulk amount are exempt from sales tax if the conditions set forth under Regulation 1599(a)(3)(A) and (B) are met. 10/20/86.