Mont. Code Ann. § 15-68-210 — Nontaxability -- Lease For Subsequent Lease

15-68-210 . Nontaxability -- lease for subsequent lease. The lease of property is nontaxable if:
(1) the lease is made to a lessee who delivers a nontaxable transaction certificate; and
(2) the lessee does not use the property in any manner other than for subsequent lease in the ordinary course of business.