(Temporary) Imposition of retail telecommunications excise tax -- rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132, the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)
Imposition Of Retail Telecommunications Excise Tax -- Rate
Mont. Code Ann. § 15-53-130, under General Provisions.
Mont. Code Ann. § 15-53-130