Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.5 - Public Law 86-272
Rule 42.26.508 - APPLICATION OF STATEMENT OF FOREIGN COMMERCE
Universal Citation: MT Admin Rules 42.26.508
Current through Register Vol. 6, March 22, 2024
(1)P.L. 86-272 specifically applies, by its terms, to "interstate commerce" and does not directly apply to foreign commerce. Montana will apply the provisions of P.L. 86-272 and the rules found in this sub-chapter to business activities conducted in foreign commerce. Therefore, whether business activities are conducted by:
(a) a foreign or domestic company selling
tangible personal property into a country outside of the United States from a
point within Montana; or
(b) either
company selling such property into Montana from a point outside of the United
States, the principles under this statement apply equally to determine whether
the sales transactions are protected and the company immune from taxation in
either Montana or in the foreign country, as the case might be, and whether, if
applicable, Montana will apply its throwback provisions.
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;
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