Colorado does not tax the sale of precious metal bullion or coins that are legal tender in the United States or a foreign country. This exemption applies to state, regional, county, and state-collected local taxes.

However, numismatic pieces (collectible coins) that are not considered legal tender may be taxed if their value extends beyond that of their precious metal content. Additionally, jewelry and commemoratives containing precious metals are still subject to sales tax.

Taxable Products in Colorado

• Numismatic coins that are not, and never were, used as currency or mediums of exchange.This includes rare or collectible coins valued for their rarity, condition, age, or other factors beyond their precious metal content.
• Accessory Items. Items such as holders, tubes or coin flips.
• Processed Items. Where precious metals have been transformed into items valued beyond their precious metal content (e.g., statues or colorized coins) 2.9%

Exemptions:

• Precious metal bullion and coins that are or were at one time used as currency or medium of exchange in the United States or a foreign country. Such as quarters, dimes, nickels, pennies, etc. This exemption applies to state, regional, county, and state-collected local taxes.