NDAC 81-04.1-03-05
Sales of legal tender coins, currency, and precious metals
Cite as N.D. Admin. Code § 81-04.1-03-05
Coins or currency issued as legal tender by foreign nations are exempt from sales tax. Sales of
precious metal 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 are exempt from sales tax.