Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 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.
Source: view the official text
In this chapter (40 sections)
- 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
- 15-68-104 · And 15-68-105 Reserved
- 15-68-106 · Separate Statement Of Tax -- No Advertising To Absorb Or…
- 15-68-107 · Liability Of User For Payment Of Use Tax
- 15-68-108 · And 15-68-109 Reserved
- 15-68-110 · Collection Of Sales Tax And Use Tax -- Listing Of Business…
- 15-68-111 · Short-Term Rental Marketplace Registration -- Collection Of…
- 15-68-201 · Nontaxable Transaction Certificate -- Requirements
- 15-68-202 · Nontaxable Transaction Certificate -- Form
- 15-68-203 · Through 15-68-205 Reserved
- 15-68-206 · Exemption -- Government Agencies
- 15-68-207 · Exemption -- Isolated Or Occasional Sale Or Lease Of…
- 15-68-208 · Nontaxability -- Sale Of Property For Resale
- 15-68-209 · Nontaxability -- Sale Of Service For Resale
- 15-68-210 · Nontaxability -- Lease For Subsequent Lease
- 15-68-211 · Nontaxability -- Use Of Property For Leasing
- 15-68-212 · Nontaxability -- Nonprofits
- 15-68-401 · Seller's Permit
- 15-68-402 · Permit Application -- Requirements -- Place Of Business --…
- 15-68-403 · And 15-68-404 Reserved
- 15-68-405 · Revocation Or Suspension Of Permit -- Appeal
- 15-68-406 · Through 15-68-409 Reserved
- 15-68-410 · Improper Use Of Subject Of Purchase Obtained With…
- 15-68-411 · Commingling Nontaxable Certificate Goods
- 15-68-501 · Liability For Payment Of Tax -- Security For Retailer…
- 15-68-502 · Returns -- Payment -- Authority Of Department
- 15-68-503 · And 15-68-504 Reserved
- 15-68-505 · Credit For Taxes Paid On Worthless Accounts -- Taxes Paid…
- 15-68-506 · Credit -- Out-Of-State Taxes
- 15-68-507 · Through 15-68-509 Reserved
- 15-68-510 · Vendor Allowance
- 15-68-511 · Reserved
- 15-68-512 · Security -- Limitations -- Sale Of Security Deposit At…
- 15-68-513 · Examination Of Return -- Adjustments -- Penalty And…
- 15-68-514 · Penalties And Interest For Violation
- 15-68-515 · Reserved
- 15-68-516 · Authority To Collect Delinquent Taxes
- 15-68-517 · Interest On Deficiency