15-68-209. Nontaxability -- sale of service for resale.
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/mt/title-15/chapter-68/part-2/15-68-209·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-68-209 . Nontaxability -- sale of service for resale. The sale of a service for resale is nontaxable if:
(1)the sale is made to a person who delivers a nontaxable transaction certificate;
(2)the buyer resells the service and separately states the value of the service purchased in the charge for the service in the subsequent sale; and
(3)the subsequent sale is in the ordinary course of business and subject to the sales tax.