Montana § 15-53-130 - Imposition Of Retail Telecommunications Excise Tax -- Rate
Full text of Montana Montana Code Annotated § 15-53-130 — Imposition Of Retail Telecommunications Excise Tax -- Rate, with citation guidance and answers to common questions.
§ 15-53-130. Imposition Of Retail Telecommunications Excise Tax -- Rate
(Temporary) Imposition of retail telecommunications excise tax -- rate. 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.) 15-53-130 . (Effective on occurrence of contingency) Imposition of retail telecommunications excise tax -- rate. 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.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-53-130
What does Montana Code Annotated § 15-53-130 cover?
Section 15-53-130 ("Imposition Of Retail Telecommunications Excise Tax -- Rate") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-53-130?
A common citation format is "Montana Code Annotated § 15-53-130" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-53-130 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.