Sec. 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.
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