The rate of a general statewide sales tax or use tax may not exceed 4%.
History: En. Sec. 1, Const. Amend. No. 27, approved Nov. 8, 1994.
Mont. Const. art. VIII, § 16, under REVENUE AND FINANCE.
Mont. Const. art. VIII, § 16
Limitation on sales tax or use tax rates
The rate of a general statewide sales tax or use tax may not exceed 4%.
History: En. Sec. 1, Const. Amend. No. 27, approved Nov. 8, 1994.