Title 15, Title 15

(Temporary) Closing agreements. (1) The director of the department or any person authorized in writing by the director may enter into an agreement with any intermediate care facility relating to the liability of the intermediate care facility with respect to the fees imposed by t…

(Temporary) Credit for overpayment -- interest. (1) If the department determines that the amount of fees, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest then due from the in…

(Temporary) Warrant for distraint. If the utilization fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)

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 …

(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…

(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…

(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…

(1) A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid. (2) The liability imposed by this section is discharged if the buyer has paid the use tax to the seller…

(1) A person engaging in the business of selling property or services subject to taxation under this chapter shall collect the sales tax from the purchaser and pay the sales tax collected to the department. (2) A person engaging in business within this state shall, before making …

(1) A short-term rental marketplace shall register with the department of revenue for collection, reporting, and payment of the tax provided for in Title 15, chapter 65, and this chapter on short-term rentals due from sellers on any sale facilitated by the short-term rental marke…

(1) A nontaxable transaction certificate executed by a buyer or lessee must be in the possession of the seller or lessor at the time that a nontaxable transaction occurs. (2) A nontaxable transaction certificate must contain the information and be in the form prescribed by the de…

(1) The department shall provide for a uniform nontaxable transaction certificate. A purchaser shall use the certificate when purchasing goods or services for resale or for other nontaxable transactions. (2) At a minimum, the certificate must provide: (a) the number of the seller…

All sales by or uses by the United States or an agency or instrumentality of the United States are exempt from the sales tax and use tax.

The isolated or occasional sale or lease of property by a person that is not regularly engaged in or that does not claim to be engaged in the business of selling or leasing the same or a similar property is exempt from the sales tax and use tax.

The sale of property is nontaxable if: (1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller; (2) the buyer resells the property either by itself or in combination with other property; and (3) the subsequent sale is in the ordinary course…

The sale of a service for resale is nontaxable if: (1) the sale is made to a person who delivers a nontaxable transaction certificate; (2) the buyer resells the service and separately states the value of the service purchased in the charge for the service in the subsequent sale; …

The lease of property is nontaxable if: (1) the lease is made to a lessee who delivers a nontaxable transaction certificate; and (2) the lessee does not use the property in any manner other than for subsequent lease in the ordinary course of business.

The value of leased property is not considered in computing the use tax due if the person holding the property for lease: (1) is engaged in a business that derives a substantial portion of its receipts from leasing or selling property of the type leased; (2) does not use the prop…

The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.

(1) A person that wishes to engage in business within this state that is subject to this chapter shall obtain a seller's permit before engaging in business within this state. (2) Upon an applicant's compliance with this chapter, the department shall issue to the applicant a separ…

(1) (a) A person that wishes to engage in the business of making retail sales or providing services in Montana that are subject to this chapter shall file with the department an application for a permit. If the person has more than one location in which the person maintains an of…

(1) Subject to the provisions of subsection (2), the department may, for reasonable cause, revoke or suspend any permit held by a person that fails to comply with the provisions of this chapter. (2) The department shall provide dispute resolution on a proposed revocation or suspe…

(1) If a purchaser that uses a nontaxable transaction certificate uses the subject of the purchase for a purpose other than one allowed as nontaxable under this chapter, the use is considered a taxable sale as of the time of first use by the purchaser and the sales price is the p…

If a purchaser uses a nontaxable transaction certificate with respect to the purchase of fungible goods and commingles these goods with fungible goods that were not purchased with a certificate but that are of such similarity that the identity of the goods in the commingled mass …

(1) Liability for the payment of the sales tax and use tax is not extinguished until the taxes have been paid to the department. (2) A retailer that does not maintain an office or other place of business within this state is liable for the sales tax or use tax in accordance with …

(1) (a) Except as provided in subsection (2), on or before the last day of the month following the calendar quarter in which the transaction subject to the tax imposed by this chapter occurred, a return, on a form provided by the department, and payment of the tax for the precedi…

(1) Sales taxes paid by a person filing a return under 15-68-502 on sales found to be worthless and actually deducted by the person as a bad debt for federal income tax purposes may be credited on a subsequent payment of the tax. (2) Bad debts may be deducted within 12 months aft…

If a sales, use, or similar tax has been levied by another state or a political subdivision of another state on property that was leased outside this state but that will be used or consumed in this state and the tax was paid by the current user, the amount of tax paid may be cred…

(1) A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state. (2) The allowance may be deducted on the return. (3) A person that files a return or paymen…

(1) The department may require a retailer to deposit, with the department, security in a form and amount that the department, by administrative rule, determines is appropriate. The deposit may not be more than twice the estimated average liability for the period for which the ret…

(1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-68-502 constitutes the tax to be paid. (2) (a) If the tax due exceeds the amount of tax reported …

If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216.

(1) (a) The department shall collect taxes that are delinquent as determined under this chapter. (b) If a tax imposed by this chapter or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (2) I…

Interest accrues on unpaid or delinquent taxes as provided in 15-1-216.

(1) Except in the case of a person that purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent return violating the provisions of this chapter, a deficiency may not be assessed or collected with respect to a quarter for which a return is filed…

(1) A claim for a refund or credit as a result of overpayment of taxes collected under this chapter must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing. (2) (a) Interest paid by the department on an overpayment must…

The department shall: (1) administer and enforce the provisions of this chapter; (2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this chapter; and (3) adopt rules that may be necessary or appropriate to administ…

(1) If a corporation authorized to do business within this state and required to pay the taxes imposed under this chapter fails to comply with any of the provisions of this chapter or any rule of the department, the department may, for reasonable cause, certify to the secretary o…

(1) (a) All taxes payable under this chapter are due and payable immediately whenever a taxpayer quits business, sells, exchanges, or otherwise disposes of the business or disposes of the stock of goods. (b) The taxpayer shall make a return and pay the taxes due within 10 days af…

(1) The tax imposed by this chapter and related interest and penalties become a personal debt of the person required to file a return from the time that the liability arises, regardless of when the time for payment of the liability occurs. (2) (a) This section applies to those co…

(1) (a) Except as provided in subsections (2) through (4), it is unlawful for an employee of the department or any other public official or public employee to divulge or otherwise make known information that is disclosed in a report or return required to be filed under this chapt…

(1) Except as provided in subsections (2) through (6), all money collected under this chapter must, in accordance with the provisions of 17-2-124, be deposited by the department into the general fund. (2) Twenty-five percent of the revenue collected on the base rental charge for …

(1) Those funds allocated to cities, towns, counties, and consolidated city-county governments in this section must, in accordance with the provisions of 17-2-124, be paid by the department from the local government road construction and maintenance restricted account provided fo…

(1) The amount determined necessary may be allocated from the highway restricted account provided for in 15-70-126 for each fiscal year for expenditures and commitments made for participation by the department of transportation with railroads in construction of railroad grade cro…

(1) Any claim, statement, remittance, or other document which is transmitted to this state through the United States mail shall be deemed filed and received by this state on the date shown by the post-office cancellation mark stamped upon the envelope or other appropriate wrapper…

(1) The department of transportation shall adopt, publish, and enforce the rules consistent with and necessary for carrying out the provisions of this chapter. (2) The department may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of …