§ 18-67. Scope of article.

(a)

The provisions of this article shall not apply to:

(1)

Civic and nonprofit organizations or wholesale sales to retail merchants by commercial travelers;

(2)

Wholesale trade shows or conventions;

(3)

Sales of goods, wares, services or merchandise by sample, catalogue or brochure for future delivery;

(4)

Fairs and convention center activities conducted primarily for amusement or entertainment;

(5)

Any general sale, fair, circus, auction or bazaar sponsored by a church or religious organization;

(6)

Garage sales held on premises devoted to residential use;

(7)

Sales or repairs of crafts or sales or repairs of items made by hand by the person making the crafts or items;

(8)

Duly licensed flea markets operating from a fixed location;

(9)

Sales of agricultural, dairy, poultry, seafood or forest management products or services related to forest management or silvicultural activities, except nursery products and foliage plants sold at retail and not grown within the state;

(10)

Sales made by a seller at residential premises under an invitation issued by the owner or legal occupant of the premises unless the sales are made by a transient vendor or his agent at the premises; or

(11)

Agents selling in the usual course of business and having a permanent place of business in the state, a state sales tax number and a privilege license.

(b)

A transient vendor not otherwise exempted from this article is not exempted from this article because of a temporary association with a local dealer, auctioneer, trader, contractor or merchant, or by conducting the transient business in connection with or in the name of any local dealer, auctioneer, trader, contractor or merchant.

State law reference

Similar provisions, MCA 1972, § 75-85-3.