{"data":{"id":"us-in/ic-6-2.5-5-47","jurisdiction":"us-in","citation":"IC 6-2.5-5-47","heading":"Coins, bullion, and legal tender","body":"Sec. 47. Transactions involving the sale of or the lease or rental of storage for:\n(1) coins that are permitted investments by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m);\n(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\n(3) legal tender;\nare exempt from the state gross retail tax.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-47","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f8263c27998b5b2cfcca4d15a00cad82c3cc5cbcecc5b6d27c50d3e6a729880a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-46","next":"us-in/ic-6-2.5-5-48"},"notice":"GroundRules: Original legal text. Not legal advice."}