Montana Statutes
§ 15-65-114 — Seller's Permit -- Application To Department -- Collection By Short-Term Rental Marketplace
Montana § 15-65-114
This text of Montana § 15-65-114 (Seller's Permit -- Application To Department -- Collection By Short-Term Rental Marketplace) 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. § 15-65-114 (2026).
Text
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 .
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Legislative History
En. Sec. 5, Ch. 607, L. 1987; amd. Sec. 5, Ch. 484, L. 2021.
Nearby Sections
15
§ 15-65-101
Definitions§ 15-65-102
Rulemaking Authority§ 15-65-103
Through 15-65-110 Reserved§ 15-65-111
Tax Rate§ 15-65-112
Collection And Reporting§ 15-65-113
Audits -- Records§ 15-65-114
Seller's Permit -- Application To Department -- Collection By Short-Term Rental Marketplace§ 15-65-117
Through 15-65-120 Reserved§ 15-65-121
Distribution Of Tax Proceeds§ 15-65-122
Qualification Of Nonprofit Entities For Receipt Of Funds -- Limitation On Administrative Costs§ 15-65-123
Through 15-65-130 Reserved§ 15-65-132
Through 15-65-135 ReservedCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-65-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/65/15-65-114.