Montana § 15-68-106 Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules

Montana Statutes

§ 15-68-106 — Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules

Montana § 15-68-106

Title 15TAXATION

Ch. 68SALES TAX

Part 1Imposition of Tax

This text of Montana § 15-68-106 (Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules) 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. § 15-68-106 (2026).

Text

15-68-106 . Separate statement of tax -- no advertising to absorb or refund tax -- rules.

(1)If a person collects a tax in excess of the tax imposed by 15-68-102 , both the tax and the excess tax must be remitted to the department.

(2)Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or currency-operated machines.

(3)A person may not advertise, hold out, or state to the public or to any customer that the tax imposed by this chapter will be absorbed or refunded.

(4)The department may adopt rules permitting sellers the option of stating sales tax based upon a percentage of taxable sales.

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15-68-106 . Separate statement of tax -- no advertising to absorb or refund tax -- rules. (1) If a person collects a tax in excess of the tax imposed by 15-68-102 , both the tax and the excess tax must be remitted to the department.
(2) Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or currency-operated machines.
(3) A person may not advertise, hold out, or state to the public or to any customer that the tax imposed by this chapter will be absorbed or refunded.
(4) The department may adopt rules permitting sellers the option of stating sales tax based upon a percentage of taxable sales.