North Dakota Tax Regulations for Precious Metals
Due to unprecedented demand for gold and silver bullion along with the fluid situation as it relates to COVID-19, all orders may have further extended delays which are past our normal processing time and any already stated product delay dates. We are working around the clock to ship all orders as soon as possible.

North Dakota Sales Tax for Precious Metals

Published: April 23, 2020

As defined in state code NDCC 57-39.2-04(31) the following bullion and numismatic items are EXEMPT from sales tax when shipped by Gainesville Coins to a North Dakota address:


  1. Precious metal bullion that has been refined to a purity not less than .999 fine, sold according to its precious metal content and not form;

  2. Legal tender coins;

  3. Other legal tender currency

All other bullion or numismatic items and accessories sold by Gainesville Coins are subject to North Dakota state sales tax.

Our tax ID number is S00114059.

North Dakota Tax Code - Sales Tax Exemptions For Precious Metals


(31) Gross receipts from the sale of money, including all legal tender coins and currency, and from the sale of precious metal bullion 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.

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