Montana § 15-68-501 Liability For Payment Of Tax -- Security For Retailer Without Place Of Business -- Penalty

Montana Statutes

§ 15-68-501 — Liability For Payment Of Tax -- Security For Retailer Without Place Of Business -- Penalty

Montana § 15-68-501

Title 15TAXATION

Ch. 68SALES TAX

Part 5Returns and Payment

This text of Montana § 15-68-501 (Liability For Payment Of Tax -- Security For Retailer Without Place Of Business -- Penalty) 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. § 15-68-501 (2026).

Text

15-68-501 . Liability for payment of tax -- security for retailer without place of business -- penalty.

(1)Liability for the payment of the sales tax and use tax is not extinguished until the taxes have been paid to the department.

(2)A retailer that does not maintain an office or other place of business within this state is liable for the sales tax or use tax in accordance with this chapter and may be required to furnish adequate security, as provided in 15-68-512 , to ensure collection and payment of the taxes. When authorized and except as otherwise provided in this chapter, the retailer is liable for the taxes upon all property sold and services provided in this state in the same manner as a retailer who maintains an office or other place of business within this state. The seller's p

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15-68-501 . Liability for payment of tax -- security for retailer without place of business -- penalty. (1) Liability for the payment of the sales tax and use tax is not extinguished until the taxes have been paid to the department.
(2) A retailer that does not maintain an office or other place of business within this state is liable for the sales tax or use tax in accordance with this chapter and may be required to furnish adequate security, as provided in 15-68-512 , to ensure collection and payment of the taxes. When authorized and except as otherwise provided in this chapter, the retailer is liable for the taxes upon all property sold and services provided in this state in the same manner as a retailer who maintains an office or other place of business within this state. The seller's permit provided for in 15-68-401 may be canceled at any time if the department considers the security inadequate or believes that the taxes can be collected more effectively in another manner.
(3) An agent, canvasser, or employee of a retailer doing business within this state may not sell, solicit orders for, or deliver any property or services within Montana unless the principal, employer, or retailer possesses a seller's permit issued by the department. If an agent, canvasser, or employee violates the provisions of this chapter, the person is subject to a fine of not more than $100 for each separate transaction or event.