1. MCA Contents
  2. TITLE 15
  3. CHAPTER 65
  4. Part 1
  5. 15-65-114 Seller's permit -- application to department -- collection by short-term rental marketplace

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 65. LODGING FACILITY USE TAX

Part 1. General Provisions

Seller's Permit -- Application To Department -- Collection By Short-Term Rental Marketplace

15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace. (1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401.

(2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111.

History: En. Sec. 5, Ch. 607, L. 1987; amd. Sec. 5, Ch. 484, L. 2021.