{"data":{"id":"us-mt/15-68-208","jurisdiction":"us-mt","citation":"15-68-208","heading":"Nontaxability -- sale of property for resale.","body":"The sale of property is nontaxable if:\n(1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller;\n(2) the buyer resells the property either by itself or in combination with other property; and\n(3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales 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_0080/0150-0680-0020-0080.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:50Z","sha256":"d1ddbc1bff13634fb289dea9d68f924ea94481345c6469fe57ad8b7105149e7f","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-207","next":"us-mt/15-68-209"},"notice":"GroundRules: Original legal text. Not legal advice."}