Seller's permit -- application to department -- collection by short-term rental marketplace

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Lodging Facility Use Tax
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  6. Seller's permit -- application to department -- collection by short-term rental marketplace

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15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace. (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.

History: En. Sec. 5, Ch. 607, L. 1987; amd. Sec. 5, Ch. 484, L. 2021.


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