Montana Code 15-53-130. Imposition of retail telecommunications excise tax — rate
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15-53-130. (Temporary) Imposition of retail telecommunications excise tax — rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132, the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency–sec. 8, Ch. 515, L. 2003.)
Terms Used In Montana Code 15-53-130
- purchaser: means , except as provided in subsection (3)(b), a person who acquires for consideration retail telecommunications services for use or consumption and not for resale. See Montana Code 15-53-129
- Retail telecommunications: means , except as provided in subsection (10)(b), the two-way transmission of voice, image, data, or other information over wire, cable, fiber optics, microwave, radio, satellite, or similar facilities that originates or terminates in this state and is charged to a customer with a Montana service address. See Montana Code 15-53-129
- Sales price: means the consideration paid for the distribution, supply, furnishing, sale, transmission, or delivery of retail telecommunications services to the end-user customer. See Montana Code 15-53-129
- Telecommunications services provider: means a person providing retail telecommunications services. See Montana Code 15-53-129