gov revenue formsandresources forms CT206

This document provides instructions for completing Montana's Cigarette Tax Exempt Sale Certificate form. The form is used to document the sale of cigarettes that are exempt from cigarette taxes. It must be completed with information about the seller, purchaser, type of sale, and cigarette invoice details. The original form must accompany cigarette tax reports and refund applications and be kept on file for audits. It also must be in the driver's possession for transporting unstamped cigarettes.