42.14.1002    REGISTRATION AND PERMIT FOR RENTAL VEHICLES SALES AND USE TAX

(1) Every seller required to collect the rental vehicle sales and use tax must register the business with the department by filing a general business registration form available on the department's web site at mtrevenue.gov or through the department's online transaction portal, from which the department will create a rental vehicle account identification number for each location operating in Montana.

(2) A seller who has multiple locations or businesses in Montana may file one registration listing each location or business separately.

(3) A seller who has acquired an existing location or business from a previous owner shall not use the predecessor's rental vehicle sales and use tax account identification number.

(4) A seller who establishes a new location or business separate from an existing location or business shall not use the existing rental vehicle sales and use tax account identification number. The seller must register each location or business separately, as described in (1) or (2), as applicable, to obtain a new rental vehicle sales and use tax account identification number before operating the new location or business.

(5) When completing the registration described in (1), a seller must provide the federal employer identification number assigned to them by the Internal Revenue Service. Any entity change for a seller that requires a new federal employer identification number requires a new registration.

(6) A registration described in (1) is not considered complete unless it contains the seller's federal employer identification or social security number.

(7) A seller who fails to register with the department is not relieved from the collection and reporting requirements.

 

History: 15-1-201, 15-68-801, MCA; IMP, 15-68-401, 15-68-402, MCA; NEW, 2010 MAR p. 2755, Eff. 11/27/10; AMD, 2011 MAR p. 460, Eff. 3/25/11; AMD, 2022 MAR p. 248, Eff. 2/12/22.