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Montana Code Annotated (2013)
Table of Contents
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TITLE 15. TAXATION
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CHAPTER 68. SALES TAX
Part 1. Imposition of Tax
Current Version
2025
,
2023
,
2021
,
2019
,
2017
,
2015
, 2013,
2011
,
2009
,
2007
,
2005
,
2003
,
2001
,
1999
,
1997
,
1995
15-68-101
- Definitions
15-68-102
- Imposition and rate of sales tax and use tax -- exceptions
15-68-103
- Presumption of taxability -- value -- rules
15-68-106
- Separate statement of tax -- no advertising to absorb or refund tax -- rules
15-68-107
- Liability of user for payment of use tax
15-68-110
- Collection of sales tax and use tax -- listing of business locations and agents -- severability