Montana Code Annotated 2017

TITLE 15. TAXATION

CHAPTER 68. SALES TAX

Part 2. Nontaxable Transactions and Exemptions

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.

History: En. Sec. 13, Ch. 544, L. 2003.