http://www.gold-eagle.com/editorials_03/holloway022403.html

A person is a "dealer" under the regulations if the person is a manufacturer, refiner, 
wholesaler, retailer or any other entity engaged in the business of purchasing and 
selling jewels, precious metals, precious stones or jewelry - but only if the person 
meets a specific minimum dollar threshold. A person is a "dealer" only if, during the 
prior calendar or tax year, the person (1) purchased more than $50,000 in jewels, 
precious metals, precious stones, or jewelry, or (2) received more than $50,000 in 
gross proceeds from the sale of jewels, precious metals, precious stones, or jewelry.



Viva le Liberty, 
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