15-68-209 . Nontaxability -- sale of service for resale. The sale of a service for resale is nontaxable if: (1) the sale is made to a person who delivers a nontaxable transaction certificate; (2) the buyer resells the service and separately states the value of the service purchased in the charge for the service in the subsequent sale; and (3) the subsequent sale is in the ordinary course of business and subject to the sales tax.
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