A customer, upon proof that the customer has paid a tax in another state on the consumption or use of retail telecommunications services, is allowed a credit against the tax imposed by this part if the tax has been paid to another state.
Mont. Code Ann. § 15-53-136
Multistate exemption
Known as the Retail Telecommunications Excise Tax Act
The act spans §§ 15-53-101 to 15-53-156 (37 sections).
En
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.