Montana Code 15-53-136. Multistate exemption
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15-53-136. Multistate exemption. A customer, upon proof that the customer has paid a tax in another state on the consumption or use of retail telecommunications services, is allowed a credit against the tax imposed by this part if the tax has been paid to another state.
Terms Used In Montana Code 15-53-136
- 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
- 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