15-68-206. Exemption -- government agencies. All sales by or uses by the United States or an agency or instrumentality of the United States are exempt from the sales tax and use tax.
History: En. Sec. 10, Ch. 544, L. 2003.
Structure Montana Code Annotated
Part 2. Nontaxable Transactions and Exemptions
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 property
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