Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.5 - Public Law 86-272
Rule 42.26.502 - NATURE OF PROPERTY BEING SOLD

Universal Citation: MT Admin Rules 42.26.502

Current through Register Vol. 6, March 22, 2024

(1) Only the solicitation to sell personal property is afforded immunity under P.L. 86-272; therefore, the leasing, renting, licensing, or other disposition of tangible personal property, or transactions involving intangibles, such as franchises, patents, copyrights, trademarks, service marks and the like, or any other type of property, are not protected activities under P.L. 86-272. The sale or delivery and the solicitation for the sale or delivery of any type of service that is not either ancillary to solicitation or otherwise set forth as a protected activity under ARM 42.26.504 is also not protected under P.L. 86-272 or this rule.

Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, and 15-31-312, MCA;

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