{"data":{"id":"us-mt/15-53-130","jurisdiction":"us-mt","citation":"15-53-130","heading":"(Temporary) Imposition of retail telecommunications excise tax -- rate.","body":"An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132, the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)","path":["TITLE 15. TAXATION","CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0530/part_0010/section_0300/0150-0530-0010-0300.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:41Z","sha256":"97c3861141ee14674e93aae656e81691dc58139b49edc74c899aad3b71881787","source_id":"us-mt","stale":false,"prev":"us-mt/15-53-129--2","next":"us-mt/15-53-130--2"},"notice":"GroundRules: Original legal text. Not legal advice."}