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.