Montana Code 15-68-209. Nontaxability — sale of service for resale
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15-68-209. Nontaxability — sale of service for resale. The sale of a service for resale is nontaxable if:
Terms Used In Montana Code 15-68-209
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
(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.