Mont. Code Ann. § 15-68-208 — Nontaxability -- Sale Of Property For Resale

15-68-208 . Nontaxability -- sale of property for resale. The sale of property is nontaxable if:
(1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller;
(2) the buyer resells the property either by itself or in combination with other property; and
(3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.