(1) P.L. 86-272 provides protection to certain in-state activities if conducted by an independent contractor that would not be afforded if performed by the company or its employees or other representatives. Independent contractors may engage in the following limited activities in Montana without the company's loss of immunity:

(a) soliciting sales;

(b) making sales; and

(c) maintaining an office.

(2) Sales representatives who represent a single principal are not considered to be independent contractors and are subject to the same limitations as those provided under P.L. 86-272 and the rules found in this sub-chapter. Maintenance of a stock of goods in Montana by the independent contractor under consignment or any other type of arrangement with the company, except for purposes of display and solicitation, shall remove the protection.