Reference record
State gold and silver money law
22 of the 24 states this site has researched charge no state sales tax on an ordinary bullion purchase, as last checked on . 5 of those levy no general sales tax at all, so they exempt nothing because there is nothing to exempt; the other 17 carry a bullion exemption written into their tax code.
That ratio is not a national picture. The 24 researched states were mostly chosen because something happened there legislatively, which tilts the set toward states that have exemptions, and the remaining 26 states are counted in nothing above. The methodology page shows the derivation, the denominator, and the specific states where a different definition of "exempt" would move the number.
What this site is
A record of what each state's law says about gold and silver: whether a bullion purchase is taxed, whether the metal is recognized as legal tender, whether gains on it are taxed by the state, and whether a state depository exists. Each finding names the document it rests on, and every published state carries the date a person last read those documents.
Where nobody has read the statute yet, the row says so and stops. It does not carry a value copied out of another summary, and it does not carry a guess wearing the clothes of a finding. That is the whole reason a figure here is worth citing: you can audit it.
This site sells nothing. It carries no advertising, takes no sponsorship, links to no dealer, and has nothing to sell you whether the answer for your state is yes or no.
The comparison record
The first ten states alphabetically, out of fifty. Of those ten, 4 carry no finding, which is what the coverage gap looks like without it being rounded away.
| State | Sales tax on bullion | Legal tender | Capital gains | Depository | Verified |
|---|---|---|---|---|---|
| Alabama | Exempt with conditions | Recognized | Not taxed | None | |
| Alaska | No state sales tax | Not recognized | No exemption | None | |
| Arizona | Exempt | Not recognized | Not taxed | None | |
| Arkansas | Exempt | Recognized | Not taxed | None | |
| California | Not yet researched | Not researched | Not researched | Not researched | Not researched |
| Colorado | Not yet researched | Not researched | Not researched | Not researched | Not researched |
| Connecticut | Not yet researched | Not researched | Not researched | Not researched | Not researched |
| Delaware | No state sales tax | Not recognized | No exemption | None | |
| Florida | Exempt with conditions | Recognized | Not taxed | None | |
| Georgia | Not yet researched | Not researched | Not researched | Not researched | Not researched |
Sections
- The New Hampshire gold money bill
HB 1342 of 2004, the amendment Edwin Vieira drafted for it, and what the General Court actually did with it.
- Methodology
What counts as exempt, how the figure above is derived, and why it differs from the counts published elsewhere.
- All fifty states
Sales tax, legal tender, state income tax on gains, and depository status, with the unresearched states marked as unresearched.
- Legal tender is not a sales tax exemption
Two different laws that are constantly reported as one.
- How states tax precious metals
Sales tax, income tax on gains, and the conditions that decide which applies.
- State gold depositories
Which states authorized one, which built one, and what the difference is.
- The 2025 and 2026 legislative wave
The run of legal tender and exemption bills that moved across the states.
What is not covered
26 of the fifty states have not been researched for this record and are excluded from every figure on this page. They appear in the comparison table marked as unresearched rather than being filled in from a secondary summary. Research is ongoing and the figures move when it lands, because they are computed from the records rather than written into the page.
Local sales tax is out of scope throughout. Every sales tax finding here is about the state levy, and a county or municipal tax can still apply where a state one does not. Nothing on this site is legal or tax advice. The methodology page sets out the limits in full, including the one place where the underlying data cannot yet support a count at all.