Separate statement of tax -- no advertising to absorb or refund tax
Known as the Retail Telecommunications Excise Tax Act
The act spans §§ 15-53-101 to 15-53-156 (37 sections).
En
(1) The excise tax imposed by this part must be separately stated on the end-user customer's bill or statement.
(2) A telecommunications services provider may not advertise, hold out, or state to the public or to any customer that the tax imposed by this part will be absorbed or refunded.
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.