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TITLE 15
CHAPTER 68
Part 1
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 68. SALES TAX
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
and 15-68-105 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
and 15-68-109 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