In North Carolina, the sales tax on most coins, currency, and bullion is 0% (exempt) if the items meet the state's definition of exempt investment items.
North Carolina exempts:
- ✅ Investment coins — numismatic coins or other legal tender coins with a fair market value greater than their face/nominal value
- ✅ Investment metal bullion — precious metals where the value is based on metal content (gold, silver, platinum, etc.) rather than fabrication
- ✅ Non-coin currency — paper currency or other legal tender made of non-metal materials with value above face value
The exemption has been in effect for sales made on or after July 1, 2017, under North Carolina Session Law 2017-181.
