(1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401. (2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111.
Seller's Permit -- Application To Department -- Collection By Short-Term Rental Marketplace
Mont. Code Ann. § 15-65-114, under General Provisions.
Mont. Code Ann. § 15-65-114