North Carolina Sales Tax on Gold and Silver
CHECKED 2026-10-28. NOT TAX ADVICE.
North Carolina does not charge sales tax on investment gold and silver bullion and coins.
The exemption covers coins, currency, and precious metal bullion. A compiled guide says it covers bullion bars priced by metal content and numismatic or legal-tender coins worth more than face value, and that fabricated metal made for industrial or artistic use is taxable. The state tax department notice and the statute page could not be opened, so details rest on compiled sources.
General state sales tax rate: 4.75%. G.S. 105-164.13(69), Session Law 2017-181 (H434); effective July 1, 2017. Statute cite from Gainesville Coins NC page.
Where this comes from
CoinWeek: North Carolina Joins 35 States With a Sales-Tax Exemption on Coins (a compiled source, not the state agency itself). Checked 2026-10-28. Local sales taxes and rules for specific items can differ, so read the source before you rely on it.
Under IRS Form 1099-B instructions, a sale of precious metals in a form and quantity that matches a CFTC-approved futures contract (for example, at least 25 gold coins of a covered type) can require the broker or dealer to report it; a single coin sale does not, and sales to the same customer within 24 hours are added together. irs.gov
General information only. This is not tax advice. Rules change and have exceptions.
If you are selling or buying
Where to sell gold and silver Gold price today Silver price today All states
Quick answers
Does North Carolina charge sales tax on gold and silver bullion?
North Carolina does not charge sales tax on investment gold and silver bullion and coins. The exemption covers coins, currency, and precious metal bullion. A compiled guide says it covers bullion bars priced by metal content and numismatic or legal-tender coins worth more than face value, and that fabricated metal made for industrial or artistic use is taxable. The state tax department notice and the statute page could not be opened, so details rest on compiled sources.
Where does this North Carolina rule come from?
CoinWeek: North Carolina Joins 35 States With a Sales-Tax Exemption on Coins (a compiled source, not the state agency itself): https://coinweek.com/north-carolina-joins-35-states-sales-tax-exemption-coins/. Lustre checked it on 2026-10-28.
Is this tax advice?
No. It is general information from the source above. Rules change and have exceptions. Check with the state tax agency or a tax professional.