reglab/housing_qa huggingface dataset:
MT Code § 15-68-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-207. Exemption -- isolated or occasional sale or lease of property

  15-68-207. Exemption -- isolated or occasional sale or lease of property. The isolated or occasional sale or lease of property by a person that is not regularly engaged in or that does not claim to be engaged in the business of selling or leasing the same or a similar property is exempt from the sales tax and use tax.   History: En. Sec. 11, Ch. 544, L. 2003.
MT Code § 15-68-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-208. Nontaxability -- sale of property for resale

  15-68-208. Nontaxability -- sale of property for resale. The sale of property is nontaxable if:   (1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller;   (2) the buyer resells the property either by itself or in combination with other property; and   (3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.   History: En. Sec. 12, Ch. 544, L. 2003.
MT Code § 15-68-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-209. Nontaxability -- sale of service for resale

  15-68-209. Nontaxability -- sale of service for resale. The sale of a service for resale is nontaxable if:   (1) the sale is made to a person who delivers a nontaxable transaction certificate;   (2) the buyer resells the service and separately states the value of the service purchased in the charge for the service in the subsequent sale; and   (3) the subsequent sale is in the ordinary course of business and subject to the sales tax.   History: En. Sec. 13, Ch. 544, L. 2003.
MT Code § 15-68-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-210. Nontaxability -- lease for subsequent lease

  15-68-210. Nontaxability -- lease for subsequent lease. The lease of property is nontaxable if:   (1) the lease is made to a lessee who delivers a nontaxable transaction certificate; and   (2) the lessee does not use the property in any manner other than for subsequent lease in the ordinary course of business.   History: En. Sec. 14, Ch. 544, L. 2003.
MT Code § 15-68-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-211. Nontaxability -- use of property for leasing

  15-68-211. Nontaxability -- use of property for leasing. The value of leased property is not considered in computing the use tax due if the person holding the property for lease:   (1) is engaged in a business that derives a substantial portion of its receipts from leasing or selling property of the type leased;   (2) does not use the property in any manner other than holding it for lease or sale or leasing or selling it either by itself or in combination with other tangible personal property in the ordinary course of business; and   (3) does not use the property in a manner incidental to the performance of a service.   History: En. Sec. 15, Ch. 544, L. 2003.
MT Code § 15-68-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 2. Nontaxable Transactions and Exemptions|15-68-212. Nontaxability -- nonprofits

  15-68-212. Nontaxability -- nonprofits. The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.   History: En. Sec. 16, Ch. 544, L. 2003.
MT Code § 15-68-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 4. Permits and Certificates|15-68-401. Seller's permit

  15-68-401. Seller's permit. (1) A person that wishes to engage in business within this state that is subject to this chapter shall obtain a seller's permit before engaging in business within this state.   (2) Upon an applicant's compliance with this chapter, the department shall issue to the applicant a separate, numbered seller's permit for each location in which the applicant maintains an office or other place of business within Montana. A permit is valid until revoked or suspended but is not assignable. A permit is valid only for the person in whose name it is issued and for the transaction of business at the place designated. The permit must be conspicuously displayed at all times at the place for which it is issued.   (3) The department shall adopt rules to provide procedures for application for and provision of a seller's permit to a person engaging in business within this state that is subject to this chapter for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003. The rules adopted by the department must ensure that each person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003, is issued a seller's permit for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003. The department may adopt rules providing for seasonal permits.   History: En. Sec. 18, Ch. 544, L. 2003.
MT Code § 15-68-402 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 4. Permits and Certificates|15-68-402. Permit application -- requirements -- place of business -- form

  15-68-402. Permit application -- requirements -- place of business -- form. (1) (a) A person that wishes to engage in the business of making retail sales or providing services in Montana that are subject to this chapter shall file with the department an application for a permit. If the person has more than one location in which the person maintains an office or other place of business, an application may include multiple locations.   (b) An applicant who does not maintain an office or other place of business and who moves from place to place is considered to have only one place of business and shall attach the permit to the applicant's cart, stand, truck, or other merchandising device.   (2) Each person or class of persons required to file a return under this chapter is required to file an application for a permit.   (3) Each application for a permit must be on a form prescribed by the department and must set forth the name under which the applicant intends to transact business, the location of the applicant's place or places of business, and other information that the department may require. The application must be filed by the owner if the owner is a natural person or by a person authorized to sign the application if the owner is a corporation, partnership, limited liability company, or some other business entity.   History: En. Sec. 19, Ch. 544, L. 2003.
MT Code § 15-68-403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 4. Permits and Certificates|15-68-403. and 15-68-404 reserved

  15-68-403 and 15-68-404 reserved.
MT Code § 15-68-405 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 4. Permits and Certificates|15-68-405. Revocation or suspension of permit -- appeal

  15-68-405. Revocation or suspension of permit -- appeal. (1) Subject to the provisions of subsection (2), the department may, for reasonable cause, revoke or suspend any permit held by a person that fails to comply with the provisions of this chapter.  (2) The department shall provide dispute resolution on a proposed revocation or suspension pursuant to 15-1-211.   (3) If a permit is revoked, the department may not issue a new permit except upon application accompanied by reasonable evidence of the intention of the applicant to comply with the provisions of this chapter. The department may require security in addition to that authorized by 15-68-512 in an amount reasonably necessary to ensure compliance with this chapter as a condition for the issuance of a new permit to the applicant.   (4) A person aggrieved by the department's final decision to revoke a permit, as provided in subsection (1), may appeal the decision to the Montana tax appeal board within 30 days after the date on which the department issued its final decision.   History: En. Sec. 20, Ch. 544, L. 2003; amd. Sec. 42, Ch. 142, L. 2021.
MT Code § 15-68-406 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 4. Permits and Certificates|15-68-406. through 15-68-409 reserved

  15-68-406 through 15-68-409 reserved.
MT Code § 15-68-410 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 4. Permits and Certificates|15-68-410. Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty

  15-68-410. Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty. (1) If a purchaser that uses a nontaxable transaction certificate uses the subject of the purchase for a purpose other than one allowed as nontaxable under this chapter, the use is considered a taxable sale as of the time of first use by the purchaser and the sales price is the price that the purchaser paid. If the sole nonexempt use is rental while holding for sale, the purchaser shall include in the sales price the amount of the rental charged. Upon subsequent sale of the property, the seller shall include the entire amount of the sales price, without deduction of amounts previously received as rentals.   (2) A person that uses a certificate for property that will be used for a purpose other than the purpose claimed is subject to a penalty, payable to the department, of $100 for each transaction in which an improper use of a certificate has occurred.   (3) Upon a showing of good cause, the department may abate or waive the penalty or a portion of the penalty.   History: En. Sec. 21, Ch. 544, L. 2003.
MT Code § 15-68-411 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 4. Permits and Certificates|15-68-411. Commingling nontaxable certificate goods

  15-68-411. Commingling nontaxable certificate goods. If a purchaser uses a nontaxable transaction certificate with respect to the purchase of fungible goods and commingles these goods with fungible goods that were not purchased with a certificate but that are of such similarity that the identity of the goods in the commingled mass cannot be determined, sales from the mass of commingled goods are considered to be sales of the goods purchased with the certificate until the quantity of commingled goods sold equals the quantity of goods originally purchased under the certificate.   History: En. Sec. 22, Ch. 544, L. 2003.
MT Code § 15-68-501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty

  15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty. (1) Liability for the payment of the sales tax and use tax is not extinguished until the taxes have been paid to the department.   (2) A retailer that does not maintain an office or other place of business within this state is liable for the sales tax or use tax in accordance with this chapter and may be required to furnish adequate security, as provided in 15-68-512, to ensure collection and payment of the taxes. When authorized and except as otherwise provided in this chapter, the retailer is liable for the taxes upon all property sold and services provided in this state in the same manner as a retailer who maintains an office or other place of business within this state. The seller's permit provided for in 15-68-401 may be canceled at any time if the department considers the security inadequate or believes that the taxes can be collected more effectively in another manner.   (3) An agent, canvasser, or employee of a retailer doing business within this state may not sell, solicit orders for, or deliver any property or services within Montana unless the principal, employer, or retailer possesses a seller's permit issued by the department. If an agent, canvasser, or employee violates the provisions of this chapter, the person is subject to a fine of not more than $100 for each separate transaction or event.   History: En. Sec. 23, Ch. 544, L. 2003.
MT Code § 15-68-502 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-502. Returns -- payment -- authority of department

  15-68-502. Returns -- payment -- authority of department. (1) (a) Except as provided in subsection (2), on or before the last day of the month following the calendar quarter in which the transaction subject to the tax imposed by this chapter occurred, a return, on a form provided by the department, and payment of the tax for the preceding quarter must be filed with the department.  (b) Each person engaged in business within this state or using property or services within this state that are subject to tax under this chapter shall file a return.   (c) A person making retail sales at two or more places of business shall file a separate return for each separate place of business.   (2) A person who has been issued a seasonal seller's permit shall file a return and pay the tax on the date or dates set by the department.   (3) (a) For the purposes of the sales tax or use tax, a return must be filed by:   (i) a retailer required to collect the tax; and   (ii) a person that:   (A) purchases any items the storage, use, or other consumption of which is subject to the sales tax or use tax; and   (B) has not paid the tax to a retailer required to pay the tax.   (b) Each return must be authenticated by the person filing the return or by the person's agent authorized in writing to file the return.   (4) (a) A person required to collect and pay to the department the taxes imposed by this chapter shall keep records, render statements, make returns, and comply with the provisions of this chapter and the rules prescribed by the department. Each return or statement must include the information required by the rules of the department.   (b) For the purpose of determining compliance with the provisions of this chapter, the department is authorized to examine or cause to be examined any books, papers, records, or memoranda relevant to making a determination of the amount of tax due, whether the books, papers, records, or memoranda are the property of or in the possession of the person filing the return or another person. In determining compliance, the department may use statistical sampling and other sampling techniques consistent with generally accepted auditing standards. The department may also:   (i) require the attendance of a person having knowledge or information relevant to a return;   (ii) compel the production of books, papers, records, or memoranda by the person required to attend;   (iii) implement the provisions of 15-1-703 if the department determines that the collection of the tax is or may be jeopardized because of delay;   (iv) take testimony on matters material to the determination; and   (v) administer oaths or affirmations.   (5) Pursuant to rules established by the department, returns may be computer-generated and electronically filed.   History: En. Sec. 24, Ch. 544, L. 2003; amd. Sec. 9, Ch. 484, L. 2021.
MT Code § 15-68-503 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-503. and 15-68-504 reserved

  15-68-503 and 15-68-504 reserved.
MT Code § 15-68-505 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected

  15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected. (1) Sales taxes paid by a person filing a return under 15-68-502 on sales found to be worthless and actually deducted by the person as a bad debt for federal income tax purposes may be credited on a subsequent payment of the tax.   (2) Bad debts may be deducted within 12 months after the month in which the bad debt has been charged off for federal income tax purposes. "Charged off for federal income tax purposes" includes the charging off of unpaid balances due on accounts as uncollectible or declaring as uncollectible such unpaid balance due on accounts in the case of a seller who is not required to file federal income tax returns.   (3) If an account is subsequently collected, the sales tax must be paid on the amount collected.   (4) A seller may obtain a refund of tax on any amount of bad debt that exceeds the amount of taxable sales within a 12-month period defined by that bad debt.   (5) For purposes of computing a bad debt deduction or reporting a payment received on a previously claimed bad debt, any payments made on a debt or account are applied first to interest, service charges, and any other charges and second to the price of the property or service and sales tax on the property or service, proportionally.   History: En. Sec. 25, Ch. 544, L. 2003.
MT Code § 15-68-506 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-506. Credit -- out-of-state taxes

  15-68-506. Credit -- out-of-state taxes. If a sales, use, or similar tax has been levied by another state or a political subdivision of another state on property that was leased outside this state but that will be used or consumed in this state and the tax was paid by the current user, the amount of tax paid may be credited against any use tax due this state on the same property. The credit may not exceed the sales tax or use tax due this state.   History: En. Sec. 17, Ch. 544, L. 2003.
MT Code § 15-68-507 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-507. through 15-68-509 reserved

  15-68-507 through 15-68-509 reserved.
MT Code § 15-68-510 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-510. Vendor allowance

  15-68-510. Vendor allowance. (1) A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state.   (2) The allowance may be deducted on the return.   (3) A person that files a return or payment after the due date for the return or payment may not claim a vendor allowance.   History: En. Sec. 26, Ch. 544, L. 2003; amd. Sec. 10, Ch. 459, L. 2019.
MT Code § 15-68-511 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-511. reserved

  15-68-511 reserved.
MT Code § 15-68-512 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-512. Security -- limitations -- sale of security deposit at auction -- bond

  15-68-512. Security -- limitations -- sale of security deposit at auction -- bond. (1) The department may require a retailer to deposit, with the department, security in a form and amount that the department, by administrative rule, determines is appropriate. The deposit may not be more than twice the estimated average liability for the period for which the return is required to be filed. The amount of security may be increased or decreased by the department, subject to the limitations provided in this section.   (2) (a) If necessary, the department may sell, at public auction, property deposited as security to recover any sales tax or use tax amount required to be collected, including interest and penalties.   (b) Notice of the sale must be served personally upon or sent by certified mail to the person that deposited the security.   (c) After the sale, any surplus above the amount due that is not required as security under this section must be returned to the person that deposited the security.   (3) In lieu of security, the department may require a retailer to file a bond, issued by a surety company authorized to transact business within this state, to guarantee solvency and responsibility.   (4) In addition to the other requirements of this section, the department may require the corporate officers, directors, or shareholders of a corporation to provide a personal guaranty and assumption of liability for the payment of the tax due under this chapter.   History: En. Sec. 27, Ch. 544, L. 2003.
MT Code § 15-68-513 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands

  15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands. (1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-68-502 constitutes the tax to be paid.   (2) (a) If the tax due exceeds the amount of tax reported as due on the taxpayer's return, the excess must be paid to the department unless the taxpayer files a timely objection as provided in 15-1-211.   (b) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.   (3) If the amount of the tax found due by the department is less than that reported as due on the return and has been paid, the excess must be credited or, if no tax liability exists or is likely to exist, refunded to the person making the return.   (4) The notice and demand provided for in this section must contain a statement of the computation of the tax and interest and must be sent by mail to the taxpayer at the address given in the taxpayer's return, if any, or to the taxpayer's last-known address.   (5) A taxpayer filing an objection to the demand for payment is subject to and governed by the uniform dispute review procedure provided in 15-1-211.   History: En. Sec. 28, Ch. 544, L. 2003; amd. Sec. 38, Ch. 594, L. 2005.
MT Code § 15-68-514 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-514. Penalties and interest for violation

  15-68-514. Penalties and interest for violation. If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216.   History: En. Sec. 29, Ch. 544, L. 2003.
MT Code § 15-68-515 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-515. reserved

  15-68-515 reserved.
MT Code § 15-68-516 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-516. Authority to collect delinquent taxes

  15-68-516. Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this chapter.   (b) If a tax imposed by this chapter or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.   (2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.   (3) As provided in 15-1-705, the taxpayer has the right to a review of the tax liability prior to any offset by the department.   (4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.   History: En. Sec. 30, Ch. 544, L. 2003.