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BTLG Table of Contents > Sales and Use Tax Annotations > C > 168.0000 Coins And Bullion > Annotation 168.0270

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C

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168.0000 Coins and Bullion—Regulation 1599

Annotation 168.0270

(b) Bullion

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168.0270 Gold Wire, Plate, etc. Gold wire, plate, rod, or bar stock is gold bullion if the gold content value exceeds 90% of the total domestic value, for the wire, plate, rod, or bar stock. Gold alloys, including those in electrical and jewelry applications, which alloys are ingot, wire, plate, rod and bar stock, constitute gold bullion only if the value of the gold content in the above stock exceeds 90% of their total domestic value. 1/4/77.