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48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-68-101 Definitions
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For purposes of this chapter, unless the context requires otherwise, the following definitions apply: (1) (a) "Accommodations" means short-term rentals or individual sleeping rooms, suites, camping spaces, or other units offered for overnight lodging periods of less than 30 days …
Mont. Code Ann. § 15-68-102 Imposition And Rate Of Sales Tax And Use Tax -- Exceptions
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(1) A sales tax of the following percentages is imposed on sales of the following property or services: (a) 4% on accommodations and campgrounds; (b) 4% on the base rental charge for rental vehicles. (2) The sales tax is imposed on the purchaser and must be collected by the selle…
Mont. Code Ann. § 15-68-103 Presumption Of Taxability -- Value -- Rules
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(1) In order to prevent evasion of the sales tax or use tax and to aid in its administration, it is presumed that: (a) all sales by a person engaging in business are subject to the sales tax or use tax; and (b) all property bought or sold by any person for delivery into this stat…
Mont. Code Ann. § 15-68-106 Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules
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(1) If a person collects a tax in excess of the tax imposed by 15-68-102, both the tax and the excess tax must be remitted to the department. (2) Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or cu…