{"data":{"id":"us-mt/15-68-207","jurisdiction":"us-mt","citation":"15-68-207","heading":"Exemption -- isolated or occasional sale or lease of property.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 68. SALES TAX","Part 2. Nontaxable Transactions and Exemptions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0680/part_0020/section_0070/0150-0680-0020-0070.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:50Z","sha256":"7dd33580edebd732c878f1a945956413fae4b26bd5495cb8ff2a224a641b7010","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-206","next":"us-mt/15-68-208"},"notice":"GroundRules: Original legal text. Not legal advice."}