{"data":{"id":"us-mt/15-65-114","jurisdiction":"us-mt","citation":"15-65-114","heading":"Seller's permit -- application to department -- collection by short-term rental marketplace.","body":"(1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401.\n(2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111.","path":["TITLE 15. TAXATION","CHAPTER 65. LODGING FACILITY USE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0650/part_0010/section_0140/0150-0650-0010-0140.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:49Z","sha256":"78a5f7efc86ab1bc7d5662aed9c227d4cc0ed88d10ddb9e62ef9f26ae713e7c7","source_id":"us-mt","stale":false,"prev":"us-mt/15-65-113","next":"us-mt/15-65-115"},"notice":"GroundRules: Original legal text. Not legal advice."}