Montana Code Annotated 2003

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     15-68-207. Exemption -- isolated or occasional sale or lease of property. The isolated or occasional sale or lease of property by a person that is not regularly engaged in or that does not claim to be engaged in the business of selling or leasing the same or a similar property is exempt from the sales tax and use tax.

     History: En. Sec. 11, Ch. 544, L. 2003.

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