{"data":{"id":"us-mt/15-68-209","jurisdiction":"us-mt","citation":"15-68-209","heading":"Nontaxability -- sale of service for resale.","body":"The sale of a service for resale is nontaxable if:\n(1) the sale is made to a person who delivers a nontaxable transaction certificate;\n(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\n(3) the subsequent sale is in the ordinary course of business and 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_0090/0150-0680-0020-0090.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:50Z","sha256":"bf9d6db93e54a9f6248cc2fc4341a467b934f9f7774cfd3d210c90dd716615b2","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-208","next":"us-mt/15-68-210"},"notice":"GroundRules: Original legal text. Not legal advice."}