{"data":{"id":"us-mt/15-68-212","jurisdiction":"us-mt","citation":"15-68-212","heading":"Nontaxability -- nonprofits.","body":"The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.","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_0120/0150-0680-0020-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:50Z","sha256":"5f4b9b55b5776821cefecf3874b01edc84b823c65ad4ea74b769b1b0f84f7d0d","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-211","next":"us-mt/15-68-401"},"notice":"GroundRules: Original legal text. Not legal advice."}