42.14.101    DEFINITIONS

The following definitions apply to this subchapter:

(1) "Accommodations" means accommodations, as defined in 15-68-101, MCA.

(2) "Gross receipts" means the total gross sales received by a seller for use of accommodations, whether the charges were received in cash, credits, and property or services.

(3) "Lodging facility sales and use tax," for the purpose of these rules, means the lodging facility use tax as it applies to Title 15, chapter 65, MCA, and the sales tax as it applies to Title 15, chapter 68, MCA.

(4) "Nontaxable receipts" means exempt sales, as defined in ARM 42.14.303. Also included are sales deemed by the seller as uncollectible which are written off during a calendar quarter, and any discounts which may have been included in gross receipts but are not part of the taxable sales price to the purchaser.

(5) "Online hosting platform sale" means any sale facilitated through an online hosting platform, as defined in 15-68-101, MCA.

(6) "Outfitting facility" means a facility that furnishes accommodations to guests and offers hunting, fishing, or recreational services in conjunction with the services of an outfitter.

(7) "Purchaser" means a purchaser, as defined in 15-68-101, MCA.

(8) "Rental agreement" means an agreement between a seller and a purchaser. Such an agreement provides accommodations to the purchaser for a specified period of time in exchange for a specified payment amount or other consideration.

(9) "Rental vehicle sales and use tax," for the purpose of these rules, means the sales tax on the base rental charge for rental vehicles as it applies in Title 15, chapter 68, MCA.

(10) "Sale" means sale as defined in 15-68-101, MCA. In the case of online hosting platform sales, a sale for purposes of tax collection obligations occurs at the time the seller collects funds from the purchaser and does not include any transaction occurring between a seller and an online hosting platform.

(11) "Sales price" means sales price, as defined in 15-68-101, MCA.

(12) "Seller" means a seller, as defined in 15-68-101, MCA.

History: 15-1-201, 15-65-102, 15-68-801, MCA; IMP, 15-65-101, 15-68-101, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2000 MAR p. 3561, Eff. 12/22/00; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2011 MAR p. 461, Eff. 3/25/11; AMD, 2022 MAR p. 248, Eff. 2/12/22.