Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-68-212
Nontaxability -- Nonprofits
Official textleg.mt.gov
15-68-212 . Nontaxability -- nonprofits. The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.
Source: view the official text
In this chapter (40 sections)
- 15-68-101 · Definitions
- 15-68-102 · Imposition And Rate Of Sales Tax And Use Tax -- Exceptions
- 15-68-103 · Presumption Of Taxability -- Value -- Rules
- 15-68-104 · And 15-68-105 Reserved
- 15-68-106 · Separate Statement Of Tax -- No Advertising To Absorb Or…
- 15-68-107 · Liability Of User For Payment Of Use Tax
- 15-68-108 · And 15-68-109 Reserved
- 15-68-110 · Collection Of Sales Tax And Use Tax -- Listing Of Business…
- 15-68-111 · Short-Term Rental Marketplace Registration -- Collection Of…
- 15-68-201 · Nontaxable Transaction Certificate -- Requirements
- 15-68-202 · Nontaxable Transaction Certificate -- Form
- 15-68-203 · Through 15-68-205 Reserved
- 15-68-206 · Exemption -- Government Agencies
- 15-68-207 · Exemption -- Isolated Or Occasional Sale Or Lease Of…
- 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
- 15-68-401 · Seller's Permit
- 15-68-402 · Permit Application -- Requirements -- Place Of Business --…
- 15-68-403 · And 15-68-404 Reserved
- 15-68-405 · Revocation Or Suspension Of Permit -- Appeal
- 15-68-406 · Through 15-68-409 Reserved
- 15-68-410 · Improper Use Of Subject Of Purchase Obtained With…
- 15-68-411 · Commingling Nontaxable Certificate Goods
- 15-68-501 · Liability For Payment Of Tax -- Security For Retailer…
- 15-68-502 · Returns -- Payment -- Authority Of Department
- 15-68-503 · And 15-68-504 Reserved
- 15-68-505 · Credit For Taxes Paid On Worthless Accounts -- Taxes Paid…
- 15-68-506 · Credit -- Out-Of-State Taxes
- 15-68-507 · Through 15-68-509 Reserved
- 15-68-510 · Vendor Allowance
- 15-68-511 · Reserved
- 15-68-512 · Security -- Limitations -- Sale Of Security Deposit At…
- 15-68-513 · Examination Of Return -- Adjustments -- Penalty And…
- 15-68-514 · Penalties And Interest For Violation
- 15-68-515 · Reserved
- 15-68-516 · Authority To Collect Delinquent Taxes
- 15-68-517 · Interest On Deficiency