{"data":{"id":"us-mt/15-68-210","jurisdiction":"us-mt","citation":"15-68-210","heading":"Nontaxability -- lease for subsequent lease.","body":"The lease of property is nontaxable if:\n(1) the lease is made to a lessee who delivers a nontaxable transaction certificate; and\n(2) the lessee does not use the property in any manner other than for subsequent lease in the ordinary course of business.","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_0100/0150-0680-0020-0100.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:50Z","sha256":"3eb2775ccd0d8cd6dde5a2da061c1d52f6bb9f6889ab60313317aee06a18488d","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-209","next":"us-mt/15-68-211"},"notice":"GroundRules: Original legal text. Not legal advice."}