Wikicommons

對於收藏家來說，很明顯，銷售和使用稅不應適用於交換媒介。當人們去銀行或信用合作社以將較大的面額貨幣轉換為較小的面額和硬幣

To collectors, it seems obvious that sales and use taxes should not apply to a medium of exchange. When people go to a bank or credit union to convert larger denomination currency into smaller denominations and coins, there is no sales tax charged on such an exchange.

對於收藏家來說，很明顯，銷售和使用稅不應適用於交換媒介。當人們去銀行或信用合作社將較大的面額貨幣轉換為較小的面額和硬幣時，這種交易所沒有收取營業稅。

Yes, state governments that imposed sales and use taxes in the past considered the purchase of numismatic coins and precious metals bullion to be subject to those taxes. Today, there are five states that do not impose a statewide sales tax, another forty states that have adopted complete or partial sales and use tax exemptions on bullion, coins, and currency, and the state of Nevada has a partial exemption by regulation. Only Hawaii, Maine, New Mexico, Vermont, and the District of Columbia do not yet have any such sales and use tax exemptions. There are currently bills in the Maine and Nevada legislatures to enact statutory bullion and coin sales and use tax exemptions.

是的，過去施加銷售和使用稅收的州政府認為購買錢幣硬幣和貴金屬金條以繳納這些稅款。如今，有五個州沒有徵收全州範圍的營業稅，另外四十個州對金條，硬幣和貨幣採取了完整或部分銷售和使用免稅，內華達州對法規有部分豁免。只有夏威夷，緬因州，新墨西哥州，佛蒙特州和哥倫比亞特區尚無任何此類銷售和使用免稅。目前，緬因州和內華達州立法機構有法案，以製定法定金條和硬幣銷售並使用免稅。

Against this background, there are many state governments concerned about the potential loss of federal funding. Additionally, such as in Maryland, the prospect of many of that state’s residents losing their federal employment also means lower income and sales tax collections in that state. As a consequence, the legislatures in the states of Maryland, New York, and Washington are considering bills that would eliminate existing sales and use tax exemptions for precious metals, bullion, and coins.

在這種背景下，有許多州政府擔心聯邦資金的潛在損失。此外，例如在馬里蘭州，該州許多居民失去其聯邦就業的前景也意味著該州的收入和營業稅降低。結果，馬里蘭州，紐約和華盛頓州的立法機關正在考慮將消除現有的銷售和使用貴金屬，金銀和硬幣的稅收免稅的法案。

There have been four states in the past where states revoked or suspended coin and bullion sales and use tax exemptions. In all four of these states, the same or similar exemptions were later reinstated. A major factor leading to the return of these exemptions is that they generate economic growth. Similarly, when these exemptions were canceled, the loss in other tax collections exceeded the slight increase in sales and use taxes collected on the retail sales of bullion and coins.

過去，有四個州被撤銷或暫停硬幣和金條銷售以及使用免稅的州。在這四個州中，隨後恢復了相同或相似的豁免。導致這些豁免返回的主要因素是它們產生經濟增長。同樣，當取消這些豁免時，其他稅收徵收的損失超過了銷售量的略有增加，並使用了金條和硬幣零售收取的稅款。

While these legislatures are considering the elimination of their coin and bullion sales tax exemptions, let’s review the variety of reasons that support establishing and maintaining such exemptions.

儘管這些立法機關正在考慮消除其硬幣和金條免稅，但讓我們回顧一下支持建立和維持此類豁免的各種原因。

Constitutional and medium of exchange considerations.

交換考慮的憲法和媒介。

1. Sales and use taxes apply to assets that are consumed. In contrast, bullion, coins, and currency are not consumed except in rare instances. First, they have served as a medium of exchange, meaning that they are meant to serve as a store of value until they are used to trade for other goods or services—they are not consumed.

1。銷售和使用稅款適用於所消費的資產。相比之下，除非在極少數情況下，但沒有消耗金條，硬幣和貨幣。首先，它們是一種交流媒介，這意味著它們旨在用作價值存儲，直到它們被用來交易其他商品或服務為止 - 它們沒有被消費。

2. Additionally, bullion, coins, and currency may be acquired as investments, which are also not consumed. Whether or not purchased as a hobby or as an investment, the Internal Revenue Service and most state governments expect to collect income taxes when bullion, coins, and currency are resold at a paper gain. The IRS even requires dealers to file Form 1099-B when purchasing some forms of precious metals bullion from non-corporate sellers. This confirms that the federal government does not consider such assets to be “consumed.”

2。此外，金條，硬幣和貨幣可能被作為投資獲得，而這些投資也不消耗。無論是作為業餘愛好還是投資購買，國稅局和大多數州政府都希望在金條，硬幣和貨幣以紙質收益轉售時收取所得稅。美國國稅局甚至要求經銷商在從非公司賣家那裡購買某些形式的貴金屬金銀時提交1099-B表格。這證實聯邦政府不認為此類資產被“消耗”。

3. Article 1, Section 8 of the U.S. Constitution states, “The Congress shall have Power . . . to coin Money, regulate the Value thereof, and of foreign Coin . . . .”

3。《美國憲法》第8條第1條規定：“國會應擁有權力……用於賺錢，規範其價值以及外國硬幣的價值……”

4. Article 1, Section 10 of the U.S. Constitution states, “No State shall . . . make any Thing but gold and silver Coin a Tender in Payment of Debts . . . .”

4。《美國憲法》第10條第1條規定：“沒有國家，除了黃金和銀幣付款以支付債務……

5. Right under the masthead of The Wall Street Journal are listed several key financial indicators. One of them is the spot price of gold.

5。在《華爾街日報》的標頭下方，列出了幾個關鍵的財務指標。其中之一是黃金的現貨價格。

Bullion, coins, and currency merit sales and use tax exemptions, unlike other tangible property.

與其他有形財產不同，金條，硬幣和貨幣優點銷售和使用免稅。

1. It parallels the intent of federal legislation that permits Individual Retirement Accounts to own many of these products but no other tangible personal property.

1。它與聯邦立法的意圖相似，該法規允許個人退休帳戶擁有其中許多產品，但沒有其他切實的個人財產。

2. It parallels existing legislation in forty states, none of which extended exemptions to stamps, art, antiques, diamonds, and so forth.

2。它與四十個州的現有立法相似，而這些立法都沒有擴大對郵票，藝術，古董，鑽石等的豁免。

3. Some states even exempt gains and losses from gold and silver transactions from the respective state’s income taxes.

3。有些州甚至免除了各個州所得稅的黃金和白銀交易的損益。

4. Coins and currency have been “legal tender” in their land of issue, a status not shared by other tangible personal property.

4.硬幣和貨幣在其發行土地上是“法定貨幣”，這是其他有形的個人財產所共有的地位。

5. The United States Mint manufactures commemorative coins and proof versions of circulating coinage. It sells them at prices well above precious metal or face value. The United States Bureau of Engraving & Printing manufactures commemorative versions of circulating currency that it sells at prices above face value. The U.S. government has no other programs to manufacture and sell art, antiques, gems, and so forth.

5。它以遠高於貴金屬或面值的價格出售它們。美國雕刻和印刷局以高於面值的價格出售的循環貨幣製造紀念版本。美國政府沒有其他計劃來製造和銷售藝術，古董，寶石等。

6. Investment brokerage firms have established investment funds for the sole purpose of acquiring coins. I’m not aware of investment funds created for investments in other tangible personal property.

6。投資經紀公司已建立了投資基金，目的是獲得硬幣。我不知道是為其他有形個人財產投資創建的投資基金。

7. Investment brokerage firms have created exchange-traded funds for trading gold, silver, platinum, and palladium. I am not aware of any exchange-traded funds established to invest in stamps, art, antiques, gems, or other collectible tangible personal property.

7.投資經紀公司創造了交易貿易資金，用於交易黃金，銀，鉑和鈀。我不知道有任何用於投資郵票，藝術品，古董，寶石或其他可收藏的有形個人財產的交易所資金。

Bullion, coin, and currency sales and use tax exemptions stimulate economic growth and job creation.

金條，硬幣和貨幣銷售和使用免稅刺激了經濟增長和創造就業機會。

1. After the state of Michigan

1。密歇根州之後