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Imposition of Tax | Midpage
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Montana Code Annotated
Title 15
Chapter 68
Part 1
Imposition of Tax
15-68-101
Definitions
15-68-102
Imposition and rate of sales tax and use tax -- exceptions
15-68-103
Presumption of taxability -- value -- rules
15-68-104
reserved
15-68-106
Separate statement of tax -- no advertising to absorb or refund tax -- rules
15-68-107
Liability of user for payment of use tax
15-68-108
reserved
15-68-110
Collection of sales tax and use tax -- listing of business locations and agents -- severability
15-68-111
Short-term rental marketplace registration -- collection of tax