Montana Statutes
§ 15-65-114 — 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 .
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Montana § 15-65-114 (Seller's Permit -- Application To Department -- Collection By Short-Term Rental Marketplace) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 Reserved