Montana Code 15-65-114. Seller’s permit — application to department — collection by short-term rental marketplace
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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.
Terms Used In Montana Code 15-65-114
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(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.