Montana Statutes
§ 15-68-209 — Nontaxability -- Sale Of Service For Resale
15-68-209 . Nontaxability -- sale of service for resale. The sale of a service for resale is nontaxable if:
(1)the sale is made to a person who delivers a nontaxable transaction certificate;
(2)the buyer resells the service and separately states the value of the service purchased in the charge for the service in the subsequent sale; and
(3)the subsequent sale is in the ordinary course of business and subject to the sales tax.
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Montana § 15-68-209 (Nontaxability -- Sale Of Service For Resale) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. Sec. 13, Ch. 544, L. 2003.
Nearby Sections
15
§ 15-68-101
Definitions§ 15-68-103
Presumption Of Taxability -- Value -- Rules§ 15-68-104
And 15-68-105 Reserved§ 15-68-107
Liability Of User For Payment Of Use Tax§ 15-68-108
And 15-68-109 Reserved§ 15-68-110
Collection Of Sales Tax And Use Tax -- Listing Of Business Locations And Agents -- Severability§ 15-68-202
Nontaxable Transaction Certificate -- Form§ 15-68-203
Through 15-68-205 Reserved§ 15-68-206
Exemption -- Government Agencies§ 15-68-208
Nontaxability -- Sale Of Property For Resale