Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.5 - Public Law 86-272
Rule 42.26.503 - SOLICITATION OF ORDERS AND ACTIVITIES ANCILLARY TO SOLICITATION
Current through Register Vol. 6, March 22, 2024
(1) For the in-state activity to be a protected activity under P.L. 86-272, it must be limited solely to solicitation (except for de minimis activities described in ARM 42.26.505, and those activities conducted by independent contractors described in ARM 42.26.511 ). Solicitation means speech or conduct that explicitly or implicitly invites an order, and activities that neither explicitly nor implicitly invite an order, but are entirely ancillary to requests for an order.
Sec. 15-1-201 and 15-31-313, 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;