Exemption -- isolated or occasional sale or lease of property

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Sales Tax
  5. Nontaxable Transactions and Exemptions
  6. Exemption -- isolated or occasional sale or lease of property

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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.

History: En. Sec. 11, Ch. 544, L. 2003.


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