Coins, bullion, and legal tender
Ind. Code § 6-2.5-5-47
in effectSec. 47. Transactions involving the sale of or the lease or rental of storage for:
(1) coins that are permitted investments by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m);
(2) bullion that would be a permitted investment by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m) if the bullion was in the physical possession of a trustee; or
(3) legal tender;
are exempt from the state gross retail tax.
As added by P.L.195-2016, SEC.1. Amended by P.L.239-2017, SEC.9.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026