Tennessee Code Annotated

Tenn. Code Ann. § 67-6-350 (2026)

Coins, currency, and bullion

✓ current as of May 2026

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There is exempt from the tax imposed by this chapter the sale of all coins, currency, and bullion that are:

(1) Manufactured in whole or in part from gold, silver, platinum, palladium, or other material;

(2) Used solely as legal tender, security, or commodity in this or another state, the United States, or a foreign nation; and

(3) Sold based primarily on their intrinsic value as precious material or collectible items rather than their representative value as a medium of exchange.

Added by 2022 Tenn. Acts, ch. 1092,s 1, eff. 5/27/2022.

Notes of Decisions

Cited in 1 case, 1995–1995 · leading case: Trailer Conditioners, Inc. v. Huddleston, 897 S.W.2d 728 (Tenn. Ct. App. 1995).

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Trailer Conditioners, Inc. v. Huddleston, 897 S.W.2d 728 (Tenn. Ct. App. 1995). · cites it 4× “The act, codified as Tenn.Code Ann. § 67-6-350, is printed below in its entirety: 67-6-350.”

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