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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-68-106

Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules

Official textleg.mt.gov

15-68-106 . Separate statement of tax -- no advertising to absorb or refund tax -- rules.

# (1)

If a person collects a tax in excess of the tax imposed by 15-68-102 , both the tax and the excess tax must be remitted to the department.

# (2)

Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or currency-operated machines.

# (3)

A person may not advertise, hold out, or state to the public or to any customer that the tax imposed by this chapter will be absorbed or refunded.

# (4)

The department may adopt rules permitting sellers the option of stating sales tax based upon a percentage of taxable sales.

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In this chapter (40 sections)
  1. 15-68-101 · Definitions
  2. 15-68-102 · Imposition And Rate Of Sales Tax And Use Tax -- Exceptions
  3. 15-68-103 · Presumption Of Taxability -- Value -- Rules
  4. 15-68-104 · And 15-68-105 Reserved
  5. 15-68-106 · Separate Statement Of Tax -- No Advertising To Absorb Or…
  6. 15-68-107 · Liability Of User For Payment Of Use Tax
  7. 15-68-108 · And 15-68-109 Reserved
  8. 15-68-110 · Collection Of Sales Tax And Use Tax -- Listing Of Business…
  9. 15-68-111 · Short-Term Rental Marketplace Registration -- Collection Of…
  10. 15-68-201 · Nontaxable Transaction Certificate -- Requirements
  11. 15-68-202 · Nontaxable Transaction Certificate -- Form
  12. 15-68-203 · Through 15-68-205 Reserved
  13. 15-68-206 · Exemption -- Government Agencies
  14. 15-68-207 · Exemption -- Isolated Or Occasional Sale Or Lease Of…
  15. 15-68-208 · Nontaxability -- Sale Of Property For Resale
  16. 15-68-209 · Nontaxability -- Sale Of Service For Resale
  17. 15-68-210 · Nontaxability -- Lease For Subsequent Lease
  18. 15-68-211 · Nontaxability -- Use Of Property For Leasing
  19. 15-68-212 · Nontaxability -- Nonprofits
  20. 15-68-401 · Seller's Permit
  21. 15-68-402 · Permit Application -- Requirements -- Place Of Business --…
  22. 15-68-403 · And 15-68-404 Reserved
  23. 15-68-405 · Revocation Or Suspension Of Permit -- Appeal
  24. 15-68-406 · Through 15-68-409 Reserved
  25. 15-68-410 · Improper Use Of Subject Of Purchase Obtained With…
  26. 15-68-411 · Commingling Nontaxable Certificate Goods
  27. 15-68-501 · Liability For Payment Of Tax -- Security For Retailer…
  28. 15-68-502 · Returns -- Payment -- Authority Of Department
  29. 15-68-503 · And 15-68-504 Reserved
  30. 15-68-505 · Credit For Taxes Paid On Worthless Accounts -- Taxes Paid…
  31. 15-68-506 · Credit -- Out-Of-State Taxes
  32. 15-68-507 · Through 15-68-509 Reserved
  33. 15-68-510 · Vendor Allowance
  34. 15-68-511 · Reserved
  35. 15-68-512 · Security -- Limitations -- Sale Of Security Deposit At…
  36. 15-68-513 · Examination Of Return -- Adjustments -- Penalty And…
  37. 15-68-514 · Penalties And Interest For Violation
  38. 15-68-515 · Reserved
  39. 15-68-516 · Authority To Collect Delinquent Taxes
  40. 15-68-517 · Interest On Deficiency
Full table of contents →