Montana § 15-68-208 Nontaxability -- Sale Of Property For Resale

Montana Statutes

§ 15-68-208 — Nontaxability -- Sale Of Property For Resale

Montana § 15-68-208

Title 15TAXATION

Ch. 68SALES TAX

Part 2Nontaxable Transactions and Exemptions

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Bluebook

Mont. Code Ann. § 15-68-208 (2026).

Text

15-68-208 . Nontaxability -- sale of property for resale. The sale of property is nontaxable if:

(1)the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller;

(2)the buyer resells the property either by itself or in combination with other property; and

(3)the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.

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15-68-208 . Nontaxability -- sale of property for resale. The sale of property is nontaxable if:
(1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller;
(2) the buyer resells the property either by itself or in combination with other property; and
(3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.