Montana Statutes
§ 15-53-130 — 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.)
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Montana § 15-53-130 (Imposition Of Retail Telecommunications Excise Tax -- Rate) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. Sec. 4, Ch. 426, L. 1999; amd. Sec. 2, Ch. 515, L. 2003.
Nearby Sections
15
§ 15-53-101
Repealed§ 15-53-102
Repealed§ 15-53-103
Repealed§ 15-53-104
Repealed§ 15-53-105
Repealed§ 15-53-106
Repealed§ 15-53-107
Through 15-53-110 Reserved§ 15-53-111
Repealed§ 15-53-112
Repealed§ 15-53-113
Repealed§ 15-53-114
Repealed§ 15-53-115
Repealed§ 15-53-116
Through 15-53-125 Reserved§ 15-53-126
Terminated§ 15-53-127
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