Montana Code Annotated
Chapter 68. Sales Tax
Part 1. Imposition of Tax

15-68-101. Definitions - 15-68-101. Definitions. For purposes of this chapter, unless the context...

15-68-102. Imposition and rate of sales tax and use tax -- exceptions - 15-68-102. Imposition and rate of sales tax and use tax...

15-68-103. Presumption of taxability -- value -- rules - 15-68-103. Presumption of taxability -- value -- rules. (1) In...

15-68-104. and 15-68-105 reserved - 15-68-104 and 15-68-105 reserved.

15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules - 15-68-106. Separate statement of tax -- no advertising to absorb...

15-68-107. Liability of user for payment of use tax - 15-68-107. Liability of user for payment of use tax. (1)...

15-68-108. and 15-68-109 reserved - 15-68-108 and 15-68-109 reserved.

15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability - 15-68-110. Collection of sales tax and use tax -- listing...

15-68-111. Short-term rental marketplace registration -- collection of tax - 15-68-111. Short-term rental marketplace registration -- collection of tax. (1)...