§ 15-68-201 Nontaxable transaction certificate — requirements
§ 15-68-202 Nontaxable transaction certificate — form
§ 15-68-206 Exemption — government agencies
§ 15-68-207 Exemption — isolated or occasional sale or lease of property
§ 15-68-208 Nontaxability — sale of property for resale
§ 15-68-209 Nontaxability — sale of service for resale
§ 15-68-210 Nontaxability — lease for subsequent lease
§ 15-68-211 Nontaxability — use of property for leasing
§ 15-68-212 Nontaxability — nonprofits

Terms Used In Montana Code > Title 15 > Chapter 68 > Part 2 - Nontaxable Transactions and Exemptions

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Property: means real and personal property. See Montana Code 1-1-205
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201