Bullion sales tax · North Dakota
North Dakota sales tax on gold and silver
Is gold taxed in North Dakota?
No.
North Dakota exempts all legal-tender coins and currency (collector coins included), and precious-metal bullion refined to at least .999 fine, with no minimum purchase.
- Investment gold & silver
- Tax-free
- Order threshold
- None
- Metals covered
- Gold, silver, platinum and palladium
- Jewelry
- Taxed · about 7.09%
What's taxed in North Dakota
| What you're buying | Sales tax | What it means |
|---|---|---|
| Gold and silver bars and rounds | No sales tax | No sales tax in North Dakota, whatever the order size. |
| Gold and silver bullion coins (Eagles, Maple Leafs, Krugerrands) | No sales tax | No sales tax in North Dakota, whatever the order size. |
| Platinum and palladium bullion (bars, rounds and coins) | No sales tax | No sales tax in North Dakota, whatever the order size. |
| Rare and graded (numismatic) coins | Depends on the item | Depends on the coin and how it is priced; see the rule below. |
| Jewelry | Sales tax applies | Taxed like other goods in North Dakota. |
| Medals, collectibles and accessories | Sales tax applies | Taxed like other goods in North Dakota. |
The rule, in plain English
North Dakota exempts all legal-tender coins and currency (collector coins included), and precious-metal bullion refined to at least .999 fine, with no minimum purchase.
What counts: N.D.C.C. 57-39.2-04(31): exempt are '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.' The use tax mirrors this (57-40.2-04(15) and (16)). Separately, 57-39.2-04(59) exempts commemorative memorial coins under 37-18-15.
Still taxed: Non-legal-tender bullion below .999 purity. Items whose value depends on form (jewelry, art, fabricated pieces). Non-legal-tender collectibles. Accessories.
What you would pay: three North Dakota examples
| Purchase delivered to North Dakota | Sales tax |
|---|---|
| Silver coins, $500 | $0 exempt investment bullion |
| Gold coins, $5,000 | $0 exempt investment bullion |
| A gold necklace, $1,000 | about $71 jewelry is taxed |
Using North Dakota's 5% state rate plus the average local rate, 7.09% combined (Tax Foundation, January 2026). Your city or county rate may be higher or lower.
North Dakota and its neighbors
- Minnesota Partly tax-free
- Montana No sales tax
- South Dakota Tax-free
Different rules next door: Minnesota (partly tax-free) and Montana (no sales tax). Same as North Dakota: South Dakota. Tax follows the delivery address, not where you live.
Buying from Bullion Trading LLC with delivery to North Dakota
No sales tax is added at our checkout for bullion delivered to North Dakota.
Orders ship insured and discreetly packed: USPS under $1,000, FedEx with adult signature from $1,000, usually within 2–3 business days after payment clears. Bank transfer and check are our best price; card and PayPal add 5% (up to $7,500).
Tax-free in North Dakota: popular coins and bars
The large price is the check/wire price; the card/PayPal price is listed under it. Prices follow the live spot price.
Selling gold in North Dakota
Selling gold to a dealer is not a retail purchase, so no sales tax applies. A profit is a capital gain: the IRS taxes gains on gold and silver bullion as collectibles, at up to 28% when held more than a year. North Dakota excludes 40% of long-term capital gains.
Dealers have to report some larger sales to the IRS on Form 1099-B; keep your purchase receipts to show your cost.
We buy bullion at our counter at 20 West 47th Street in New York: walk in with a photo ID and we pay by same-day check. How selling to us works
Local taxes
City and county sales taxes in North Dakota are generally imposed on the state base and administered by the Tax Commissioner, so the exemption should carry over. I did not verify this separately.
Common questions about North Dakota
Is gold taxed in North Dakota?
No. North Dakota exempts all legal-tender coins and currency (collector coins included), and precious-metal bullion refined to at least .999 fine, with no minimum purchase.
Is silver taxed in North Dakota?
No. Investment silver bullion and coins are exempt from sales tax in North Dakota.
Is gold jewelry taxed in North Dakota?
Yes. Jewelry is taxed like other goods in North Dakota (about 7.09% on average with local tax), even when it is made of gold, silver or platinum.
Do I pay tax when I sell gold in North Dakota?
Selling gold to a dealer is not a retail purchase, so no sales tax applies. A profit is a capital gain: the IRS taxes gains on gold and silver bullion as collectibles, at up to 28% when held more than a year. North Dakota excludes 40% of long-term capital gains.
Selling to a dealer
No sales tax
A gain on the sale
Taxed by the IRS as a collectible, up to 28% when held more than a year
Sources
- N.D.C.C. 57-39.2-04(31) — Sales tax exemptions: money, legal tender coins and currency, .999 precious metal bullion (checked October 19, 2026)
- N.D.C.C. 57-40.2-04(15), (16) — Use tax exemptions mirroring sales tax exemptions; sale of money (checked October 19, 2026)
- State and Local Sales Tax Rates, 2026 (table: State & Local Sales Tax Rates as of January 1, 2026) (Tax Foundation)
- 2026 Sales Tax Rates, Midyear Update (rates as of July 1, 2026) (Tax Foundation)
- N.D.C.C. chapter 57-38 (incl. 57-38-30.3) (North Dakota Legislative Branch)
- IRS Topic 409: capital gains and losses (collectibles rate)
How we research and check this guide: our method.