- Bullion coins and bullion (gold, silver, platinum, and palladium) are exempt from Alabama sales tax if their value is based primarily on their metal content and purity, not on their collectible (numismatic) value. This exemption currently runs through May 31, 2028 under Alabama law.
- Numismatic (collector) coins that derive their value from rarity, condition, age, or other collectible factors are generally subject to Alabama sales tax, unless another exemption applies. The state's base sales tax rate is 4%, and applicable local city and county sales taxes may also apply, depending on where the sale occurs.
- Paper currency and coins sold as money (legal tender) are exempt from Alabama sales and use tax. The Alabama Department of Revenue's guidance specifically includes "money" in the exemption enacted by Act 2018-164.
