59-1-1503. Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.
(1) A nonrefundable individual income tax credit is allowed as provided in Sectionrelated to a capital gain on a transaction involving the exchange of one form of legal tender for another form of legal tender. 59-10-1028
(2) Sales of currency or coin are exempt from sales and use taxes as provided in Subsection. 59-12-104(50)
(3) The remittance of a sales and use tax on a transaction involving specie legal tender is as provided in Section. 59-12-107