(1) Every seller, except for a seller identified in (2), is required to complete and file with the department a rental vehicle sales and use tax return for each calendar quarter or portion of a calendar quarter the seller is open for business. The rental vehicle sales and use tax return is available through the department's website at mtrevenue.gov or via the department's online transaction portal. A seller shall remit the amount of the tax due concurrently with the rental vehicle sales and use tax return, as required in (1), on or before the last day of the month following the close of a calendar quarter. When filing electronically, the report and payment are considered filed on the confirmation date provided by the online transaction portal.

(2) A seller who has obtained a seasonal permit under ARM 42.14.1003 is required to comply with the requirements of (1) only for the calendar quarters they are open for business.

(3) If a seller has no revenue to report for a calendar quarter, and the seller does not have a seasonal permit, the seller must still comply with the requirements of (1) and (2) but report zero revenue and zero tax due for the quarter.