Transactions involving the sale of or the lease or rental of storage for:

1. (1) coins that are permitted investments by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m);
2. (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

3. (3) legal tender;

   are exempt from the state gross retail tax.

As added by P.L.195-2016, SEC.1. Amended by P.L.239-2017, SEC.9.