{"data":{"id":"us-mt/15-53-130--2","jurisdiction":"us-mt","citation":"15-53-130","heading":"(Effective on occurrence of contingency) Imposition of retail telecommunications excise tax -- rate.","body":"An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. The tax is imposed on the purchaser and must be collected by the telecommunications services provider.","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":"af25694277af89c160fad562c66e2119199eb372da52a22e988c610d448239c0","source_id":"us-mt","stale":false,"prev":"us-mt/15-53-130","next":"us-mt/15-53-131"},"notice":"GroundRules: Original legal text. Not legal advice."}