1. MCA Contents
  2. TITLE 15
  3. CHAPTER 53
  4. Part 1
  5. 15-53-130 Imposition of retail telecommunications excise tax -- rate

TITLE 15. TAXATION

CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX

Part 1. General Provisions

Imposition Of Retail Telecommunications Excise Tax -- Rate

15-53-130. (Temporary) Imposition of retail telecommunications excise tax -- rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132, the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)

15-53-130. (Effective on occurrence of contingency) Imposition of retail telecommunications excise tax -- rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. The tax is imposed on the purchaser and must be collected by the telecommunications services provider.

History: En. Sec. 4, Ch. 426, L. 1999; amd. Sec. 2, Ch. 515, L. 2003.