15-68-212. Nontaxability -- nonprofits.
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/mt/title-15/chapter-68/part-2/15-68-212·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.