Sales tax in Utah

In Utah, sales tax on coins and currency is generally 0% (exempt). Utah specifically exempts sales of currency or coin from sales and use tax under Utah Code §59-12-104(50).

This exemption generally applies to:

• ✅ U.S. coins and paper currency
• ✅ Foreign coins and currency
• ✅ Collector coins (numismatic coins)
• ✅ Currency items sold as money rather than as something else
• ✅ Many precious-metal coins that qualify as coin/currency under Utah law

However, items that are not considered coin or currency may still be taxable, such as:

• Coin-related merchandise (albums, holders, supplies, display cases)
• Jewelry or artwork made from coins
• Other collectibles that are not actually currency/coin

Utah also has a separate specie legal tender provision confirming that sales of currency or coin are exempt from sales and use tax.