Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 68. SALES TAX

Part 2. Nontaxable Transactions and Exemptions

Exemption -- Isolated Or Occasional Sale Or Lease Of Property

15-68-207. Exemption -- isolated or occasional sale or lease of property. The isolated or occasional sale or lease of property by a person that is not regularly engaged in or that does not claim to be engaged in the business of selling or leasing the same or a similar property is exempt from the sales tax and use tax.

History: En. Sec. 11, Ch. 544, L. 2003.