Missouri § 144.815 Bullion and investment coins, sales and use tax exemption.

Missouri Statutes

§ 144.815 — Bullion and investment coins, sales and use tax exemption.

Missouri § 144.815

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.815 (Bullion and investment coins, sales and use tax exemption.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 144.815 (2026).

Text

In addition to the exemptions granted pursuant to the provisions of section 144.030 , there shall also be specifically exempted from all local sales taxes, as defined in section 32.085 , and sections 144.010 to 144.510 and 144.600 to 144.757 , and from the computation of the tax levied, assessed or payable pursuant to all local sales taxes as defined in section 32.085 and sections 144.010 to 144.525 and 144.600 to 144.811 , purchases of bullion and investment coins. For purposes of this section, the following terms shall mean:

(1)"Bullion" , gold, silver, platinum or palladium in a bulk state, where its value depends on its content rather than its form, with a purity of not less than nine hundred parts per one thousand; and

(2)"Investment coins" , numismatic coins or other forms of mo

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In addition to the exemptions granted pursuant to the provisions of section 144.030 , there shall also be specifically exempted from all local sales taxes, as defined in section 32.085 , and sections 144.010 to 144.510 and 144.600 to 144.757 , and from the computation of the tax levied, assessed or payable pursuant to all local sales taxes as defined in section 32.085 and sections 144.010 to 144.525 and 144.600 to 144.811 , purchases of bullion and investment coins. For purposes of this section, the following terms shall mean:

(1) "Bullion" , gold, silver, platinum or palladium in a bulk state, where its value depends on its content rather than its form, with a purity of not less than nine hundred parts per one thousand; and

(2) "Investment coins" , numismatic coins or other forms of money and legal tender manufactured of gold, silver, platinum, palladium or metals with a fair market value greater than the face value of the coins.