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对于收藏家来说，很明显，销售和使用税不应适用于交换媒介。当人们去银行或信用合作社以将较大的面额货币转换为较小的面额和硬币

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.

对于收藏家来说，很明显，销售和使用税不应适用于交换媒介。当人们去银行或信用合作社将较大的面额货币转换为较小的面额和硬币时，这种交易所没有收取营业税。

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，过去施加销售和使用税收的州政府认为购买钱币硬币和贵金属金条以缴纳这些税款。如今，有五个州没有征收全州范围的营业税，另外四十个州对金条，硬币和货币采取了完整或部分销售和使用免税，内华达州对法规有部分豁免。只有夏威夷，缅因州，新墨西哥州，佛蒙特州和哥伦比亚特区尚无任何此类销售和使用免税。目前，缅因州和内华达州立法机构有法案，以制定法定金条和硬币销售并使用免税。

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.

在这种背景下，有许多州政府担心联邦资金的潜在损失。此外，例如在马里兰州，该州许多居民失去其联邦就业的前景也意味着该州的收入和营业税降低。结果，马里兰州，纽约和华盛顿州的立法机关正在考虑将消除现有的销售和使用贵金属，金银和硬币的税收免税的法案。

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.

过去，有四个州被撤销或暂停硬币和金条销售以及使用免税的州。在这四个州中，随后恢复了相同或相似的豁免。导致这些豁免返回的主要因素是它们产生经济增长。同样，当取消这些豁免时，其他税收征收的损失超过了销售量的略有增加，并使用了金条和硬币零售收取的税款。

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.

尽管这些立法机关正在考虑消除其硬币和金条免税，但让我们回顾一下支持建立和维持此类豁免的各种原因。

Constitutional and medium of exchange considerations.

交换考虑的宪法和媒介。

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。销售和使用税款适用于所消费的资产。相比之下，除非在极少数情况下，但没有消耗金条，硬币和货币。首先，它们是一种交流媒介，这意味着它们旨在用作价值存储，直到它们被用来交易其他商品或服务为止 - 它们没有被消费。

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，金条，硬币和货币可能被作为投资获得，而这些投资也不消耗。无论是作为业余爱好还是投资购买，国税局和大多数州政府都希望在金条，硬币和货币以纸质收益转售时收取所得税。美国国税局甚至要求经销商在从非公司卖家那里购买某些形式的贵金属金银时提交1099-B表格。这证实联邦政府不认为此类资产被“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。《美国宪法》第8条第1条规定：“国会应拥有权力……用于赚钱，规范其价值以及外国硬币的价值……”

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。《美国宪法》第10条第1条规定：“没有国家，除了黄金和银币付款以支付债务……

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《华尔街日报》的标头下方，列出了几个关键的财务指标。其中之一是黄金的现货价格。

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

与其他有形财产不同，金条，硬币和货币优点销售和使用免税。

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。它与联邦立法的意图相似，该法规允许个人退休帐户拥有其中许多产品，但没有其他切实的个人财产。

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

2。它与四十个州的现有立法相似，而这些立法都没有扩大对邮票，艺术，古董，钻石等的豁免。

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个州所得税的黄金和白银交易的损益。

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

4.硬币和货币在其发行土地上是“法定货币”，这是其他有形的个人财产所共有的地位。

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。它以远高于贵金属或面值的价格出售它们。美国雕刻和印刷局以高于面值的价格出售的循环货币制造纪念版本。美国政府没有其他计划来制造和销售艺术，古董，宝石等。

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。投资经纪公司已建立了投资基金，目的是获得硬币。我不知道是为其他有形个人财产投资创建的投资基金。

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.投资经纪公司创造了交易贸易资金，用于交易黄金，银，铂和钯。我不知道有任何用于投资邮票，艺术品，古董，宝石或其他可收藏的有形个人财产的交易所资金。

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

金条，硬币和货币销售和使用免税刺激了经济增长和创造就业机会。

1. After the state of Michigan

1。密歇根州之后