Part
Imposition of Tax
- Mont. Code Ann. § 15-68-101— Definitions
- Mont. Code Ann. § 15-68-102— Imposition and rate of sales tax and use tax -- exceptions
- Mont. Code Ann. § 15-68-103— Presumption of taxability -- value -- rules
- Mont. Code Ann. § 15-68-104— and 15-68-105 reserved
- Mont. Code Ann. § 15-68-106— Separate statement of tax -- no advertising to absorb or refund tax -- rules
- Mont. Code Ann. § 15-68-107— Liability of user for payment of use tax
- Mont. Code Ann. § 15-68-108— and 15-68-109 reserved
- Mont. Code Ann. § 15-68-110— Collection of sales tax and use tax -- listing of business locations and agents -- severability
- Mont. Code Ann. § 15-68-111— Short-term rental marketplace registration -- collection of tax