North Dakota Sales Tax on Gold and Silver
CHECKED 2026-10-28. NOT TAX ADVICE.
North Dakota does not charge sales tax on legal tender coins or on bullion that is at least 99.9% pure.
The exemption covers money, including all legal tender coins and currency, and precious metal bullion refined to at least 999 parts per 1,000 whose value depends on its metal content and not its form. Bullion below that purity is not covered by this clause. Collector items and accessories are not described as exempt.
General state sales tax rate: 5.00%. N.D.C.C. 57-39.2-04(31); rate in 57-39.2-02.1.
Where this comes from
North Dakota Century Code Chapter 57-39.2 (Sales Tax), section 57-39.2-04, item 31. 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.
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Quick answers
Does North Dakota charge sales tax on gold and silver bullion?
North Dakota does not charge sales tax on legal tender coins or on bullion that is at least 99.9% pure. The exemption covers money, including all legal tender coins and currency, and precious metal bullion refined to at least 999 parts per 1,000 whose value depends on its metal content and not its form. Bullion below that purity is not covered by this clause. Collector items and accessories are not described as exempt.
Where does this North Dakota rule come from?
North Dakota Century Code Chapter 57-39.2 (Sales Tax), section 57-39.2-04, item 31: https://www.ndlegis.gov/cencode/t57c39-2.pdf. 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.