reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.103 - EXEMPT LODGING FACILITIES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.14.303
15-65-102,
					 15-68-801, MCA; IMP,
					 2-18-501,
					 15-65-101,
					 15-65-111,
					 15-68-101,
					 15-68-102,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.104 - EXEMPT LODGING SALES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.14.304
15-65-102,
					 15-68-801, MCA; IMP,
					 15-65-101,
					 15-65-111,
					 15-68-101,
					 15-68-102,
					 15-68-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.105 - COMBINED CHARGE FOR SERVICES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.14.202
15-65-102,
					 15-68-801, MCA; IMP,
					 2-18-501,
					 15-65-111,
					 15-65-113,
					 15-68-102,
					 15-68-502,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.106 - REGISTRATION AND PERMIT

Current through Register Vol. 13, July 5, 2024
(1) Every seller
				required to collect the lodging facility sales and use tax must register with
				the department by filing a general business registration form available on the
				department's web site at mtrevenue.gov or through the department's online
				transaction portal, from which the department will create a lodging facility
				sales and use tax account identification number for each facility owned or
				operated in Montana.
(2) A seller
				who is registering multiple accommodations locations and who has elected to
				file a combined lodging facility sales and use tax return may file one
				registration listing separately each accommodations location. The combined
				return can only include accommodations that are located:
(a) within the same county; or
(b) within a recognized Convention and
				Visitors Bureau (CVB).
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.107 - COLLECTING, REPORTING, AND PAYING THE TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.14.203
15-65-102,
					 15-68-502,
					 15-68-801, MCA; IMP,
					 15-1-208,
					 15-65-112,
					 15-65-115,
					 15-68-502,
					 15-68-513,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.108 - PENALTIES AND INTEREST

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.14.204
15-65-102,
					 15-68-801, MCA; IMP,
					 15-1-206,
					 15-65-115,
					 15-68-514,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.109 - RECORDS REQUIRED - AUDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.14.206
15-65-102,
					 15-68-801, MCA; IMP,
					 15-65-113,
					 15-68-502,
					 15-68-513,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.110 - FAILURE TO FURNISH REQUESTED INFORMATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.14.207
15-65-102,
					 15-68-801, MCA; IMP,
					 15-65-113,
					 15-65-115,
					 15-68-502,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.111 - SUMMARY REPORT REQUIRED (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-65-102, MCA; IMP,
					 15-65-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.112 - FORMULA (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-65-102, MCA; IMP, Sec.
					 15-65-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.1 - Registration and Permits › Rule 42.14.113 - SEASONAL REGISTRATION AND PERMIT

Current through Register Vol. 13, July 5, 2024
(1) A
				seller who is engaged in the business of selling accommodations to the general
				public and is not open for business all 12 months of a calendar year may apply
				for a seasonal seller's permit.
(2)
				A seller seeking a seasonal seller's permit must also provide in its
				registration, as required in ARM
				42.14.106,
				that the business is seasonal and list the calendar months the business
				operates.
(3) If a seller operates
				at any time within the four, three-month quarters of January through March;
				April through June; July through September; and October through December, they
				cannot apply for a seasonal seller's permit.
(a) Example: A seller is operating and is
				open for business April 15 through October 11 of each year. This seller can
				apply for a seasonal seller's permit as they operate and are open for business
				within only three, three-month quarters (April through June; July through
				September, and the partial month of October.)
(b) Example: A seller is operating and is
				open for business March 15 through October 11 of each year. This seller cannot
				apply for a seasonal seller's permit as they operate and are open for business
				within each of the four, three-month quarters (March 15 through March 31; April
				through June; July through September; and October through October
				11).
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.2 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.202 - COMBINED CHARGE FOR SERVICES; DEPARTMENT INSPECTION OF RECORDS

Current through Register Vol. 13, July 5, 2024
(1) When sales of accommodations are combined
				with food, beverage, recreation, or other charges which are a substantial
				portion of the charge, the seller shall collect the lodging facility sales and
				use tax by establishing a sales price using one of the following options:
(a) 25 percent of all charges each day for
				each person; or
(b) a charge
				justified by reasonable documentation.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.2 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.203 - COLLECTING, REPORTING, AND PAYING THE TAX

Current through Register Vol. 13, July 5, 2024
(1)
				Every seller, except for a seller who has obtained a seasonal permit, is
				required to complete and file a lodging facility sales and use tax report with
				the department for each calendar quarter or portion of a calendar quarter they
				are open for business. The lodging facility sales and use tax report is
				available through the department's website at mtrevenue.gov or via the
				department's online transaction portal.
(2) A seller shall remit the amount of the
				tax due concurrently with filing the lodging facility sales and use tax report
				described in (1). The report will cover quarterly periods ending March 31, June
				30, September 30, and December 31, and is due on or before the last day of the
				month following the close of the quarter. When filing electronically, the
				report and payment are considered filed on the confirmation date provided by
				the online transaction portal.
(3)
				A seller who has obtained a seasonal permit is required to complete and file a
				lodging facility sales and use tax report for the calendar quarters they are
				open for business.
(4) If a seller
				has no revenue to report for a calendar quarter, and the seller does not have a
				seasonal permit, the seller must file a lodging facility sales and use tax
				report but report zero revenue and zero tax due for the calendar
				quarter.
AUTH:
					 15-1-201,
					 15-65-502,
					 15-68-801,
					 MCA; IMP:
					 15-1-208,
					 15-65-112,
					 15-65-115,
					 15-68-502,
					 15-68-513,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.2 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.204 - PENALTIES AND INTEREST

Current through Register Vol. 13, July 5, 2024
(1) Upon request,
				the late pay and late file penalty may be waived pursuant to ARM
				42.2.506,
				42.2.507,
				42.3.101,
				42.3.102,
				42.3.103,
				42.3.104,
				42.3.106,
				42.3.108,
				42.3.109,
				42.3.110,
				42.3.111,
				42.3.113,
				42.3.115, and
				42.3.120.
AUTH:
					 15-65-102,
					 15-68-801, MCA;IMP:
					 15-1-206,
					 15-65-115,
					 15-68-514,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.2 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.205 - APPLICATION OF TAX PAYMENT

Current through Register Vol. 13, July 5, 2024
(1) All payments of
				the lodging facility sales and use tax are applied by the department in the
				following manner:
(a) When the seller remits
				full payment of the taxes, one-half of the amount is applied to the lodging
				facility use tax in Title 15, chapter 65, MCA, and one-half of the amount is
				applied to the lodging facility sales tax in Title 15, chapter 68,
				MCA.
(b) When the seller remits
				less than full payment of the tax, the tax payment is first applied to the
				lodging facility use tax in Title 15, chapter 65, MCA, with any remaining
				balance being applied to the lodging facility sales tax.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.2 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.206 - RECORDS REQUIRED - AUDIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-65-102,
					 15-68-801,
					 MCA; IMP:
					 15-65-113,
					 15-68-502,
					 15-68-513,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.2 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.207 - FAILURE TO FURNISH REQUESTED INFORMATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-65-102,
					 15-68-801,
					 MCA; IMP:
					 15-65-113,
					 15-65-115,
					 15-68-502,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.3 - Taxable and Nontaxable Transactions for the User › Rule 42.14.302 - WHO MUST PAY THE TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-65-102,
					 15-68-801,
					 MCA; IMP:
					 2-18-501,
					 15-65-101,
					 15-65-111,
					 15-65-112,
					 15-68-101,
					 15-68-102,
					 15-68-501,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.3 - Taxable and Nontaxable Transactions for the User › Rule 42.14.303 - EXEMPT ACCOMMODATIONS AND ACCOMMODATIONS SALES

Current through Register Vol. 13, July 5, 2024
(1) The following accommodations are exempt
				from the lodging facility sales and use tax:
(a) An occupant at a health care facility as
				that term is defined in
				50-5-101,
				MCA is not required to pay the lodging facility sales and use tax.
(b) A purchaser of accommodations at a
				dormitory is not required to pay the lodging facility sales and use tax when
				the:
(i) person is enrolled in a regular
				academic program or a program of continuing education; or
(ii) participant is in an education program
				to improve the work of the educational institution by developing the
				professional knowledge and skills of the employees of the institution hosting
				the program; or
(iii) participant
				is in an educational program reserved exclusively for students of accredited
				educational institutions.
(c) A purchaser of accommodations at a
				nonprofit or religious organization that is primarily used by youth (under the
				age of 18) for camping is not required to pay the lodging sales and use
				tax.
(d) The purchaser of a camping
				area which is temporarily located pursuant to a permit issued by an agency of
				the U.S. government is not required to pay the tax.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.3 - Taxable and Nontaxable Transactions for the User › Rule 42.14.304 - EXEMPT LODGING SALES (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-65-102,
					 15-68-801,
					 MCA; IMP:
					 15-65-101,
					 15-65-111,
					 15-68-101,
					 15-68-102,
					 15-68-206,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.10 - Registration and Permits › Rule 42.14.1001 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-68-801,
					 MCA; IMP:
					 15-68-101,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.10 - Registration and Permits › Rule 42.14.1002 - REGISTRATION AND PERMIT FOR RENTAL VEHICLES SALES AND USE TAX

Current through Register Vol. 13, July 5, 2024
(1) Every seller required to collect the
				rental vehicle sales and use tax must register the business with the department
				by filing a general business registration form available on the department's
				web site at mtrevenue.gov or through the department's online transaction
				portal, from which the department will create a rental vehicle account
				identification number for each location operating in Montana.
(2) A seller who has multiple locations or
				businesses in Montana may file one registration listing each location or
				business separately.
(3) A seller
				who has acquired an existing location or business from a previous owner shall
				not use the predecessor's rental vehicle sales and use tax account
				identification number.
(4) A seller
				who establishes a new location or business separate from an existing location
				or business shall not use the existing rental vehicle sales and use tax account
				identification number. The seller must register each location or business
				separately, as described in (1) or (2), as applicable, to obtain a new rental
				vehicle sales and use tax account identification number before operating the
				new location or business.
(5) When
				completing the registration described in (1), a seller must provide the federal
				employer identification number assigned to them by the Internal Revenue
				Service. Any entity change for a seller that requires a new federal employer
				identification number requires a new registration.
(6) A registration described in (1) is not
				considered complete unless it contains the seller's federal employer
				identification or social security number.
(7) A seller who fails to register with the
				department is not relieved from the collection and reporting
				requirements.
AUTH:
					 15-1-201,
					 15-68-801,
					 MCA; IMP:
					 15-68-401,
					 15-68-402,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.10 - Registration and Permits › Rule 42.14.1003 - SEASONAL REGISTRATION AND PERMIT

Current through Register Vol. 13, July 5, 2024
(1) A
				seller who is engaged in the business of renting motor vehicles to the general
				public and is not open for business all 12 months of a calendar year may apply
				for a seasonal seller's permit.
(2)
				A seller must indicate in its business registration, as required in ARM
				42.14.1002,
				that the business is seasonal and list the calendar months the business
				operates.
(3) If the seller
				operates at any time within each of the four, three-month quarters of January
				through March; April through June; July through September; and October through
				December, they cannot apply for a seasonal seller's permit.
(a) For example: A seller is operating and
				opened for business April 15 through October 11 of each year. This seller can
				apply for a seasonal seller's permit as they operate and are opened for
				business within only three, three-month quarters (April through June; July
				through September, and the partial month of October.)
(b) A seller is operating and opened for
				business March 15 through October 11 of each year. This seller cannot apply for
				a seasonal seller's permit as they operate and are opened for business within
				each of the four, three-month quarters (March 15 through March 31, April
				through June; July through September; and October through October
				11.)
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.11 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.1101 - WHO MUST COLLECT THE TAX FROM THE USER AND FILE RETURNS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-68-801,
					 MCA; IMP:
					 15-68-101,
					 15-68-102,
					 15-68-501,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.11 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.1102 - QUARTERLY RETURNS AND PAYMENTS

Current through Register Vol. 13, July 5, 2024
(1) Every
				seller, except for a seller identified in (2), is required to complete and file
				with the department a rental vehicle sales and use tax return for each calendar
				quarter or portion of a calendar quarter the seller is open for business. The
				rental vehicle sales and use tax return is available through the department's
				website at mtrevenue.gov or via the department's online transaction portal.
A seller shall remit the amount of the tax due concurrently
				  with the rental vehicle sales and use tax return, as required in (1), on or
				  before the last day of the month following the close of a calendar quarter.
				  When filing electronically, the report and payment are considered filed on the
				  confirmation date provided by the online transaction portal.
(2) A seller who has obtained a seasonal
				permit under ARM
				42.14.1003
				is required to comply with the requirements of (1) only for the calendar
				quarters they are open for business.
(3) If a seller has no revenue to report for
				a calendar quarter, and the seller does not have a seasonal permit, the seller
				must still comply with the requirements of (1) and (2) but report zero revenue
				and zero tax due for the quarter.
AUTH:
					 15-1-201,
					 15-68-502,
					 15-68-801,
					 MCA; IMP:
					 15-68-502,
					 15-68-513,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.11 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.1103 - COMBINED TAX RETURN

Current through Register Vol. 13, July 5, 2024
(1) A seller doing
				business in multiple locations may elect to file a combined tax return (Form
				RVT-C) separately stating each location's gross sales, exemptions, and
				tax.
(2) Prior to filing a combined
				return, the seller must request in writing this election to the department.
				This request must include the complete name, address, and permit number of each
				location that will be included in the combined return.
(3) Upon authorization by the department, the
				seller can proceed with filing a combined return.
(4) Once the seller elects to file a combined
				return and has received authorization from the department, the seller cannot
				elect to file separate returns for each business location in the future without
				receiving prior approval from the department.
(5) If a location has no revenue to report
				for a quarter, the seller must include the location in the combined return
				reporting zero revenue and tax for the quarter.
(6) The seller must identify quarterly a new
				location that is included in the return.
(7) The seller must identify quarterly which
				location is no longer included in the combined return.
15-68-801, MCA; IMP,
					 15-68-502,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.11 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.1104 - FAILURE TO FURNISH REQUESTED INFORMATION

Current through Register Vol. 13, July 5, 2024
(1) The department, for the purpose of
				determining the correctness of any return, may request additional information
				to verify amounts or items on the return.
(2) If a return is not filed or information
				is not supplied, the department will estimate the tax from available
				information.
15-68-801, MCA; IMP, 5-68-502,
					 15-68-520,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.11 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.1105 - RECORDS REQUIRED - AUDIT

Current through Register Vol. 13, July 5, 2024
(1) A seller
				shall maintain records necessary to document gross receipts for the rental
				vehicle sales and use tax. A seller may be required to substantiate gross
				receipts reported for a particular quarter. For audit purposes, a seller may be
				required to reconstruct the reported gross receipts from the original rental
				vehicle sales and use tax receipts.
(2) The records described in (1) must include
				specific documentation of exempt charges.
(3) A seller must notify a purchaser of the
				rental vehicle sales and use tax at the time of purchase.
(4) The tax shall be separately stated on the
				receipt, invoice, or other document provided to a purchaser to ensure there is
				a record of the amount of tax charged.
(5) The records described in (1) must be
				maintained by a seller for a period of five years and shall be subject to audit
				by the department.
AUTH:
					 15-68-801,
					 MCA; IMP:
					 15-68-502,
					 15-68-513,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.11 - Collection, Reporting, and Payment Requirements for the Seller › Rule 42.14.1106 - PENALTIES AND INTEREST

Current through Register Vol. 13, July 5, 2024
(1) Upon request,
				the late pay or late file penalties may be waived pursuant to ARM
				42.3.101 through
				42.3.111,
				42.3.113,
				42.3.115, and
				42.3.120.
15-68-801, MCA; IMP,
					 15-1-206,
					 15-68-514,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.12 - Taxable and Nontaxable Transactions for the User › Rule 42.14.1201 - RENTAL VEHICLES SALES SUBJECT TO THE TAX

Current through Register Vol. 13, July 5, 2024
(1) A purchaser is required to pay the rental
				vehicle sales and use tax on the sales price for a rental vehicle rented in
				Montana. This includes, but is not limited to:
(a) automobiles, including vans, sport
				utility vehicles, or trucks have a capacity of one ton or less;
(b) motorcycles;
(c) motor-driven cycles, which include
				motorcycles or scooters with a motor that produces five horsepower or
				less;
(d) quadricycles, including a
				four-wheeled motor vehicle designed for on-road or off-road use, that has a
				motor that produces 50 horsepower or less;
(e) motorboats, including a canoe, kayak,
				personal watercraft, rubber raft or pontoon, propelled by any motor or engine
				of any description;
(f) sailboats,
				including any vessel that uses a sail and wind as its primary source of
				propulsion;
(g) off-highway
				vehicles, including motorcycles, modified motorcycles including but not limited
				to those that attach skis or snowmobile tracks, quadricycles, dune buggies,
				amphibious vehicles, deriving power from any source other than muscle or wind;
				or
(h) a truck, trailer, or
				semi-trailer that has a gross vehicle weight of less than 22,000 pounds, used
				to transport personal property, such as a flatbed trailer used to transport
				machinery.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX › Subchapter 42.14.12 - Taxable and Nontaxable Transactions for the User › Rule 42.14.1202 - EXEMPT RENTAL VEHICLE SALES

Current through Register Vol. 13, July 5, 2024
(1) A purchaser
				is not required to pay the rental vehicle sales and use tax on the rental of
				farm vehicles, machinery, equipment, travel trailers, motor homes, airplanes,
				snowmobiles, golf carts, or sailboards.
(2) The following rental vehicle sales are
				exempt from the rental vehicle sales and use tax:
(a) a vehicle that is rented to the same user
				for a period of 30 consecutive days or more. Nonconsecutive rental agreements
				cannot be combined for the purpose of determining the length of the rental
				period. Intention to rent for a period of 30 or more continuous days is
				documented by a lease, contract, or historical evidence of continuous
				rental.
(b) when the rental charge
				is billed directly to the federal government and paid directly by the federal
				government. A charge that is individually billed and paid by the user, who
				later is reimbursed by the federal government, is not exempt from the rental
				vehicle sales and use tax.
(c) when
				an enrolled member of a federally recognized Indian tribe rents a vehicle
				within the exterior boundaries of the enrolled member's Indian reservation. The
				seller must record the individual's enrollment number on the record.
(d) when a foreign diplomat, entitled under
				international law or a bilateral treaty presents to the seller a tax-exempt
				card issued by the U.S. State Department as follows:
(i) a blue stripe at the bottom indicates the
				bearer is entitled to full tax exemption; or
(ii) a yellow stripe indicates there is some
				type of restriction on the full tax exemption, which will be indicated in the
				yellow stripe area.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.101 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 1-1-215 and
					 15-30-305, MCA; IMP, Sec.
					 15-30-101 and
					 15-30-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.102 - CHANGE OF DOMICILE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.103 - DOMICILE OF WIFE AND CHILDREN (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.104 - PERMANENT PLACE OF ABODE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.105 - INSPECTION OF INFORMATION RETURNS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-303,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.106 - INCOME TAX SURCHARGE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-108,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.107 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
(1) "Part-year resident" means an individual
				who either was a Montana resident at the start of the year that established
				residency in another state during the year, or who was a nonresident at the
				start of the year that established residency in Montana during the year. The
				term does not include individuals such as:
(a) retirees, commonly referred to as
				"snowbirds," who are residents of Montana but live in another state for a
				portion of each year;
(b) a
				resident of another state who works in Montana on a seasonal basis, but does
				not establish residency in Montana; or
(c) a Montana resident attending an
				out-of-state college who has not established residency elsewhere.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.108 - DETERMINING TAX LIABILITY

Current through Register Vol. 13, July 5, 2024
(1) A person
				required to file a Montana Individual Income Tax Return must determine Montana
				income tax liability as provided by the applicable Montana statutes and rules.
				The rules for determining if an individual, whether resident for a full or part
				tax year, or a nonresident, must file a Montana Individual Income Tax Return,
				are located in ARM Title 42, chapter 15, subchapter 3.
Special rules, located in ARM Title 42, chapter 15,
				  subchapter 1, apply to certain wages of nonresident military servicepersons and
				  enrolled tribal members.
(2) All income except income specifically
				exempted in Title 15, chapter 30, MCA, or these rules is included in
				determining income subject to Montana income tax.
(3) The starting point for computing Montana
				individual income tax liability is usually adjusted gross income as determined
				for federal income tax purposes. If a taxpayer is not required to, or does not,
				file a federal income tax return for a tax year for which the taxpayer is
				required to file a Montana individual income tax return, the taxpayer shall
				compute federal adjusted gross income and complete the applicable federal
				schedules. The federal computations and tax schedules required by this rule are
				tax records the taxpayer must retain and provide the department on
				request.
(4) Federal adjusted gross
				income is adjusted for Montana additions and subtractions to arrive at Montana
				adjusted gross income. The subtractions reduce the amount of income subject to
				tax for all taxpayers, whether they claim the Montana standard deduction or
				itemized deductions.
(5) The
				additions for which additional rules are provided include:
(a) an S corporation shareholder's share of
				federal income tax paid by the S corporation located in ARM Title 42, chapter
				9, subchapter 4;
(b) unqualified
				withdrawals from medical savings accounts located in ARM Title 42, chapter 15,
				subchapter 6; and
(c) unqualified
				withdrawals from first-time home buyer accounts located in ARM Title 42,
				chapter 15, subchapter 9.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.110 - TAXATION OF PART-YEAR RESIDENTS AND NONRESIDENTS

Current through Register Vol. 13, July 5, 2024
(1) Part-year residents and nonresidents are
				subject to the same filing requirements as residents unless otherwise expressly
				exempted in statute.
(2) Part-year
				residents and nonresidents must include all Montana source income on Schedule
				IV of Form 2. Montana source income is defined in
				15-30-2101, MCA.
(3) Part-year residents and nonresidents
				compute their tax liability by multiplying the ratio of their Montana source
				income to income from all sources by the tax determined as if they were a
				resident for the entire tax year. They must complete Schedule IV,
				Nonresident/Part-Year Resident Tax, to determine this ratio.
(4) Part-year resident and nonresident
				estates and trusts are subject to the same filing requirements set forth in (1)
				through (3) unless otherwise expressly exempted in statute.
15-30-2104, MCA; IMP,
					 15-30-2101,
					 15-30-2103,
					 15-30-2104,
					 15-30-2110,
					 15-30-2111,
					 15-30-2114,
					 15-30-2131,
					 15-30-2132,
					 15-30-2151,
					 15-30-2152,
					 15-30-2153,
					 15-30-2154,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.111 - MONTANA MILITARY PERSONNEL

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.214
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101 and
					 15-30-116,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.113 - INTEREST INCOME EXCLUSION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.215
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.114 - TAX STATUS OF FEDERAL OBLIGATIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.216
Sec.
					 15-30-305, MCA; IMP,
					 15-30-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.115 - DISABILITY INCOME EXCLUSION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.217
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.116 - SPECIAL MONTANA NET OPERATING LOSS COMPUTATIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.318
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-110 and
					 15-30-117,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.117 - CAPITAL GAIN EXCLUSION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.218
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-110,
					 15-30-111, and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.118 - EXEMPT RETIREMENT LIMITATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.219
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.119 - ALTERNATIVE TAX

Current through Register Vol. 13, July 5, 2024
(1) A nonresident
				taxpayer whose only activities in Montana consist of making sales and do not
				include owning or renting real or tangible personal property and whose dollar
				volume of gross sales made in Montana during the taxable year does not exceed
				$100,000, may elect to pay a tax of 1/2% on the gross volume of sales made in
				Montana during the taxable year. Such tax is in lieu of the tax based upon net
				income as described in
				15-30-2101(1),
				MCA.
(2) The election to pay the
				alternative tax is made by filing a return on Form 2, reporting the dollar
				amount of Montana gross sales and paying a tax determined on the basis of 1/2%
				of the amount of such sales. The gross volume of sales made in Montana must be
				determined according to the provisions of paragraph 16 and 17 of Article IV of
				the Multistate Tax Compact. A statement must be attached to the return to the
				effect that the taxpayer's only activities in Montana consist of making sales
				and do not include owning or renting real property or tangible personal
				property.
15-30-2104,
					 15-30-2620, MCA; IMP,
					 15-30-2104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.120 - APPORTIONABLE AND NONAPPORTIONABLE INCOME - APPORTIONMENT OR ALLOCATION - INDIVIDUALS, ESTATES, AND TRUSTS

Current through Register Vol. 13, July 5, 2024
(1) For
				purposes of the reporting requirements for individuals, trusts, and estates
				that have Montana apportionable or nonapportionable income and determining
				their Montana tax liability, the department adopts by reference the following
				rules contained in ARM Title 42, chapter 26 - Corporate Multistate Activities
				subchapters:
(a) 1 - General
				Provisions;
(b) 2 - Income
				Allocation and Apportionment, except ARM
				42.26.204,
				42.26.228,
				42.26.229,
				and
				42.26.260;
(c) 4 - Special Rules Related to Installment
				Sales;
(d) 6 - Railroads;
(e) 7 - Trucking;
(f) 8 - Airlines;
(g) 9 - Special Rules for Construction
				Contracts;
(h) 10 - Publishing
				Companies - Apportionment;
(i) 11 -
				Television and Radio Broadcasting;
(j) 12 - Telecommunication Services for
				Corporate Income Taxes; and
(k) 13
				- Financial Institutions.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.1 - General Provisions › Rule 42.15.121 - TAX STATUS OF INDIANS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.220
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.201 - ACCOUNTING PERIODS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.202 - TAXABLE YEAR DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.203 - YEARS DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.204 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to rules found in this
				  subchapter:
(1) "Armed forces" means
				the United States Army, Navy, Marine Corps, Air Force, or Coast Guard.
(2) "Obligation" means, for the
				purposes of determining the applicability of the exclusion of interest income,
				an interest-bearing financial instrument of the United States government, a
				state, or a political subdivision, in the form of a bond, other written
				certificate, or loan issued pursuant to the exercise of such governmental
				body's borrowing power for use in governmental operations.
AUTH:
					 15-30-2620,
					 MCA; IMP:
					 15-30-2117,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.205 - REFUNDS OF FEDERAL INCOME TAX

Current through Register Vol. 13, July 5, 2024
(1) If a
				taxpayer claims an itemized deduction for federal income taxes paid under
				15-30-2131(1)(b),
				MCA, in one tax period and subsequently receives a refund of those taxes paid
				in another tax period, the amount of refund that is taxable under
				15-30-210(1)(b),
				MCA, is computed as though the taxpayer had paid the proper amount of federal
				tax and claimed the appropriate deduction during the period. A taxpayer whose
				deduction for federal income taxes was limited under
				15-30-2131(1)(b),
				MCA, for tax years beginning after December 31, 2004, would only report the
				portion of their refund that reduces their tax paid below the applicable
				limitation.
(2) The following
				examples illustrate the application of this rule:
(a) Example 1 - Taxpayer A pays $15,000 in
				federal income taxes in year one, has no other itemized deductions, files as
				'single' on his Montana state income tax return, and receives a federal refund
				in year two of $8,000. If the taxpayer had paid the proper tax during year one,
				his federal taxes paid would have been $7,000. Since his Montana deduction for
				federal taxes is limited to $5,000 in both situations, none of the refund would
				be included in Montana taxable income.
(b) Example 2 - Married taxpayers B and C pay
				$20,000 in federal income taxes in year one, have no other itemized deductions,
				file as 'joint' on their Montana state income tax return, and receive a federal
				refund in year two of $12,500. If the taxpayers had paid the proper tax during
				year one, their federal taxes paid would have been $7,500. Since their Montana
				deduction for federal income taxes was limited to $10,000, only $2,500 of their
				federal refund would be included in Montana taxable income.
(c) Example 3 - Taxpayer D pays $6,500 in
				federal income taxes in year one, has other itemized deductions totaling
				$4,500, files as 'single' on her Montana state income tax return, and receives
				a federal refund in year two of $4,100. If the taxpayer had paid the proper tax
				during year one, her federal taxes paid would have been $2,400. Since her
				Montana deduction for federal income taxes was limited to $5,000, only $2,600
				of her federal refund would be included in Montana taxable income.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.211 - ACCOUNTING METHODS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.2.307
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.212 - PAID AND RECEIVED DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.213 - SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION

Current through Register Vol. 13, July 5, 2024
(1) Certain capital gain and dividend income
				realized by an individual from an investment in a small business investment
				company is exempt from taxation. The rules regarding small business investment
				companies are located in ARM Title 42, chapter 23, subchapter 1.
15-33-105, MCA; IMP,
					 15-33-106,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.214 - RESIDENT MILITARY SALARY EXCLUSION

Current through Register Vol. 13, July 5, 2024
(1)
				The following items of military compensation received by a resident service
				member are exempt from Montana income tax:
(a)
				basic, special, and incentive pay received for serving on active duty as a
				member of the regular armed forces;
(b) basic, special, and incentive pay
				received for serving on active duty as a member of the National Guard under
				Title 10 USC orders;
(c) basic,
				special, and incentive pay received by a member of a reserve component of the
				armed forces or a member of the National Guard, for active duty in a
				"contingency operation" as defined in
				10 USC
				101; and
(d) basic, special, and incentive pay
				received by a member of the National Guard performing a "homeland defense
				activity" as defined in 32
				USC 901.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.215 - SENIOR INTEREST INCOME EXCLUSION

Current through Register Vol. 13, July 5, 2024
(1) If a
				taxpayer or a taxpayer's spouse is age 65 or over, certain interest income is
				exempt as provided in this rule.
(2) If a taxpayer is single, the taxpayer may
				exclude up to $800 of interest income included in the taxpayer's Montana
				adjusted gross income.
(3) If
				married taxpayers file a joint return, they may exclude up to $1600 of interest
				income included in their joint or in their separate Montana adjusted gross
				income even if only one spouse is age 65 or over.
(4) If a married taxpayer who is age 65 or
				older files separately, the taxpayer may exclude up to $800 of interest income
				earned by them and included in their Montana adjusted gross income. The
				taxpayer may not exclude interest income earned by the taxpayer's
				spouse.
(5) The exclusion cannot
				exceed the amount reported as taxable interest income.
15-30-2620, MCA; IMP,
					 15-30-2110,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.2 - Montana Additions and Subtractions › Rule 42.15.216 - EXCLUSION OF INTEREST ON OBLIGATIONS

Current through Register Vol. 13, July 5, 2024
(1)
				Interest on United States government obligations, as defined in ARM
				42.15.204,
				and mutual fund dividends attributable to that interest, to the extent included
				in federal adjusted gross income, are exempt from Montana income tax. Interest
				on obligations of U.S. territories and government agency obligations
				specifically exempted by federal law, and mutual fund dividends attributable to
				that interest, are also exempt from Montana income tax.
(2) United States obligations that are exempt
				include:
(a) series E, EE, F, G, H, and HH
				savings bonds;
(b) U.S. treasury
				bills;
(c) U.S. government notes;
				and
(d) U.S. government
				certificates.