In North Dakota, the sales tax on coins and currency is generally 0% because many numismatic-related items are exempt.
Specifically:
- ✅ U.S. coins and currency (legal tender) — Exempt from sales tax
- ✅ Foreign coins and currency issued as legal tender — Exempt from sales tax
- ✅ Precious metal bullion — Exempt if refined to at least .999 purity and its value is based on metal content rather than collectible form
- ✅ Commemorative memorial coins covered by state law — exempt
The normal North Dakota state sales tax rate is 5%, plus possible local city/county sales taxes, but those do not apply to qualifying exempt coins, currency, and bullion sales.
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