Montana § 15-53-130 Imposition Of Retail Telecommunications Excise Tax -- Rate

Montana Statutes

§ 15-53-130 — Imposition Of Retail Telecommunications Excise Tax -- Rate

Montana § 15-53-130

Title 15TAXATION

Ch. 53RETAIL TELECOMMUNICATIONS EXCISE TAX

Part 1General Provisions

This text of Montana § 15-53-130 (Imposition Of Retail Telecommunications Excise Tax -- Rate) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-53-130 (2026).

Text

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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