Nontaxability -- sale of property for resale

15-68-208 . Nontaxability -- sale of property for resale. The sale of property is nontaxable if: (1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller; (2) the buyer resells the property either by itself or in combination with other property; and (3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.