Montana § 15-68-209 Nontaxability -- Sale Of Service For Resale

Montana Statutes

§ 15-68-209 — Nontaxability -- Sale Of Service For Resale

Montana § 15-68-209

Title 15TAXATION

Ch. 68SALES TAX

Part 2Nontaxable Transactions and Exemptions

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Bluebook

Mont. Code Ann. § 15-68-209 (2026).

Text

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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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.