Imposition of Tax

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Sales Tax
  5. Imposition of Tax

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Section
15-68-101

Definitions

Section
15-68-102

Imposition and rate of sales tax and use tax -- exceptions

Section
15-68-103

Presumption of taxability -- value -- rules

Sections
15-68-104. and 15-68-105

reserved

Section
15-68-106

Separate statement of tax -- no advertising to absorb or refund tax -- rules

Section
15-68-107

Liability of user for payment of use tax

Sections
15-68-108. and 15-68-109

reserved

Section
15-68-110

Collection of sales tax and use tax -- listing of business locations and agents -- severability

Section
15-68-111

Short-term rental marketplace registration -- collection of tax