Montana Statutes
§ 15-68-212 — Nontaxability -- Nonprofits
15-68-212 . Nontaxability -- nonprofits. The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.
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Related
§ 501
26 U.S.C. § 501
Legislative History
En. Sec. 16, 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