This Minnesota legislative bill proposes an expansion of the existing sales and use tax exemption for precious metal bullion to also include coins and other forms of currency made primarily of precious metals. Currently, the tax exemption applies only to bars or rounds of metals like gold, silver, platinum, or palladium that are 99.9% pure. The bill aims to extend this exemption to coins and currencies made of gold, silver, or other metals that have been or are currently used as legal tender, recognizing them as investment instruments similar to stocks or bonds, rather than as collectibles or decorative items like jewelry or art. The goal is to standardize the tax treatment of these physical investment assets with that of other financial investment vehicles.