10-4-202. Exemptions from fee imposed. The fee imposed by 10-4-201 does not apply to:
     (1) services that the state is prohibited from taxing under the constitution or laws of the United States or the constitution or laws of the state of Montana; or
     (2) amounts paid by depositing coins in a public telephone.

     History: En. Sec. 10, Ch. 635, L. 1985.