Montana § 15-68-106 - Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules
Full text of Montana Montana Code Annotated § 15-68-106 — Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules, with citation guidance and answers to common questions.
§ 15-68-106. Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules
Separate statement of tax -- no advertising to absorb or refund tax -- rules. (1) If a person collects a tax in excess of the tax imposed by 15-68-102 , both the tax and the excess tax must be remitted to the department. (2) Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or currency-operated machines. (3) A person may not advertise, hold out, or state to the public or to any customer that the tax imposed by this chapter will be absorbed or refunded. (4) The department may adopt rules permitting sellers the option of stating sales tax based upon a percentage of taxable sales.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-68-106
What does Montana Code Annotated § 15-68-106 cover?
Section 15-68-106 ("Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules") 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 § 15-68-106?
A common citation format is "Montana Code Annotated § 15-68-106" (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 § 15-68-106 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.