Section 423.3, Code Supplement 2005, is amended by adding the following new subsection:

NEW SUBSECTION.  89.  a.  The sales price from the sale of coins, currency, or bullion.

    b.  For purposes of this subsection:

    (1)  "Bullion" means bars, ingots, or commemorative

medallions of gold, silver, platinum, palladium, or a

combination of these where the value of the metal depends on

its content and not the form.

    (2)  "Coins" or "currency" means a coin or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.