NC H434

Exempts sales of investment coins (numismatic coins with fair market value exceeding face value) from North Carolina sales tax.

Exempts sales of investment metal bullion (elementary precious metals in smelted or refined form whose value depends on content rather than form) from sales tax, excluding fabricated precious metals used for industrial, professional, or artistic purposes.

Exempts sales of non-coin currency (forms of legal tender made from non-metal materials with fair market value exceeding face value) from sales tax.

Becomes effective July 1, 2017, and applies to all sales made on or after that date.