If you look at the issue in only the context of the Utah Legal Tender Act then you are correct. I'm pointing out that there is case law on the Federal level that protects the circulation of gold and silver coins from capital gains taxes. All of the relevant court cases can be found in this video. It is from a non-profit in Utah. https://www.youtube.com/watch?v=i4eBSD3GDrA&t=1s
