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Rule: 42.26.256 Prev     Up     Next    
Rule Title: SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT
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Department: REVENUE
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Income Allocation and Apportionment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.256    SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT

(1) Gross receipts from the sales of tangible personal property to the United States government are in this state if the property is shipped from an office, store, warehouse, factory, or other place of storage in this state.

(2) For the purposes of this rule, only sales for which the United States government makes direct payment to the seller pursuant to the terms of its contract constitute sales to the United States government. Thus, as a general rule, sales by a sub-contractor to the prime contractor, the party to the contract with the United States government, do not constitute sales to the United States government.

History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 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, 15-31-312, 15-31-321, 15-31-322, 15-31-323, 15-31-324, 15-31-325, 15-31-326, MCA; NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79; AMD, 2011 MAR p 2053, Eff. 9/23/11.


 

 
MAR Notices Effective From Effective To History Notes
42-2-863 9/23/2011 Current History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 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, 15-31-312, 15-31-321, 15-31-322, 15-31-323, 15-31-324, 15-31-325, 15-31-326, MCA; NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79; AMD, 2011 MAR p 2053, Eff. 9/23/11.
12/28/1979 9/23/2011 History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601 and Title 15, chapter 31, part 3, MCA; NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79.
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