Section 15-68-209 - Nontaxability - sale of service for resaleThe 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.En. Sec. 13, Ch. 544, L. 2003.