Montana Code > Title 15 > Chapter 68 > Part 1 – Imposition of Tax


§ 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
§ 15-68-111	Short-term rental marketplace registration — collection of tax

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Contract: A legal written agreement that becomes binding when signed.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Fiduciary: A trustee, executor, or administrator.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
Property: means real and personal property. See Montana Code 1-1-205
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