Sales Tax Exempt (0% state and state-administered local sales tax)
The following are exempt from Colorado state sales tax:
- Coins that are or were legal tender (U.S. or foreign)
- Examples: Morgan dollars, American Silver Eagles, pre-1965 U.S. coins, foreign coins that were issued as money.
- Precious metal bullion
- Gold, silver, platinum, and palladium bullion whose value is based primarily on metal content.
This exemption applies regardless of the purchase amount.
Taxable
The following are subject to sales tax:
- Paper currency (U.S. and foreign banknotes)
- National bank notes
- Confederate currency
- Fractional currency
- Tokens
- Checks
- Stock certificates
- Medals and similar numismatic items that are not legal-tender coins
- Jewelry or artwork made from coins or bullion
- Commemorative items that are not legal-tender coins
Important Exception: Home-Rule Cities
Colorado's exemption applies to:
- State sales tax
- State-administered local sales taxes
However, some home-rule cities administer their own sales taxes and may have different rules. If you're buying or selling in a home-rule city (such as Denver, Boulder, Colorado Springs, Aurora, etc.), you should verify that city's tax treatment.
