Mont. Code § 15-53-130

Current through the 2023 Regular Session

Section 15-53-130 - [Effective on occurrence of contingency] Imposition of retail telecommunications excise tax - rate

An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. The tax is imposed on the purchaser and must be collected by the telecommunications services provider.

§ 15-53-130, MCA

En. Sec. 4, Ch. 426, L. 1999; amd. Sec. 2, Ch. 515, L. 2003, Sec. 8, Ch. 515, L. 2003.

This section is set out more than once due to postponed, multiple, or conflicting amendments.