Mont. Code Ann. § 15-68-207 — 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.