Hugh,
With regard to purchasing Krugerrands as opposed to American Gold Eagle (AGE) coins or Canadian Maple Leaf (CML) coins results in some states such as mine (in the American Redoubt, thank God) not charging sales tax on collector coins, but they do on bullion. Since Krugerrands do not bear a (symbolic) monetary denomination (like AGEs and CMLs do), and only have a gold weight and fineness, they are taxed as bullion, which usually drives their cost above the others when tax is taken into account. – KW