Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


168.0000 COINS AND BULLION—Regulation 1599

Annotation 168.0020


168.0020 Coins—Commemorative Issues Purchased from Bank. Churchill Commemorative Crown coins (face value $0.70), not ordinarily obtained from banks for use as a medium of exchange, are purchased as objects of numismatic value. Accordingly, the bank is required to collect the use tax from the purchaser. 1/7/66.