In my LCS, all transactions were in cash, for me at least. It was a straight cash transaction; no taxes were charged. All my purchases from dealers and eBay are charged taxes, except that first year I was stacking.
I think it was providential that they had these two coins, @fat-elvis, because they were out of the inventory of large gold coins, except for fractionals.
!BBH
!LADY
!PIZZA
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Sometimes cash dodges the tax man here, but anything less than 95% pure faces 14%tax. And 999 is no tax.