(1) Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (11), of 15-1-601. (2) Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (12), of 15-1-601.
Receipts Factor For Receipts In This State
Mont. Code Ann. § 15-31-311, under Allocation and Apportionment of Income.
Mont. Code Ann. § 15-31-311