S.C. 408(m);(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) 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.
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