North Dakota Sales Tax on Bullion
No — Investment bullion and most precious-metal coins are exempt from sales tax in North Dakota. Jewelry, collectibles, and accessories are still taxed at the standard rate.
Here's how each kind of item is treated in this state. Tap a row to read the plain-English note.
| What you're buying | Sales tax? | What that means |
|---|---|---|
| Bullion Bars | No sales tax | You won't pay sales tax on these in North Dakota. |
| Bullion Coins | No sales tax | You won't pay sales tax on these in North Dakota. |
| Bullion Rounds | No sales tax | You won't pay sales tax on these in North Dakota. |
| Legal-Tender Coins | No sales tax | You won't pay sales tax on these in North Dakota. |
| Numismatic Coins | Depends on the order | Some items in this category qualify; others are taxed. Depends on the specific product. |
| Jewelry | Sales tax applies | Standard North Dakota sales tax applies at checkout. |
| Industrial Precious Metal | Ask before ordering | Tax treatment depends on the item. If you're unsure, contact us before ordering. |
| Collectibles (Non-Coin) | Sales tax applies | Standard North Dakota sales tax applies at checkout. |
| Paper Currency | Sales tax applies | Standard North Dakota sales tax applies at checkout. |
| Accessories | Sales tax applies | Standard North Dakota sales tax applies at checkout. |
- What's covered by the exemption
- Coins and bullion, especially gold/silver
- How they decide what counts as bullion
- The state asks whether the item is priced for its metal value (qualifying bullion) or for rarity, design, or collector demand (taxable).
- What's NOT covered
- Jewelry, rarity-priced collectibles, paper currency held as collectible, fabricated/industrial-use precious metal, and accessories.
Common questions about sales tax on gold and silver in North Dakota.
Is bullion taxable in North Dakota?
No. North Dakota fully exempts qualifying bullion from sales tax.
Are gold and silver coins exempt from sales tax in North Dakota?
Coins treated as investment bullion/coin purchases are exempt, while non-bullion collectibles can be taxable.
Do I pay sales tax on numismatic coins in North Dakota?
It depends. Numismatic items are conditional, and non-bullion collectible items may be taxable.
Is precious-metal jewelry taxable in North Dakota?
Yes. Jewelry is taxable even though bullion and certain coins are exempt.