(1) Every seller required to collect the rental vehicle sales and use tax must register and file Form GenReg, provided by the department or available on the department's web site at http://www.mt.gov/revenue and apply for a state account identification number for each location operating in Montana.

(2) A seller who has multiple locations in Montana may file one application, listing each location, separately.

(3) A seller who has acquired an existing facility from a previous owner shall not use the predecessor's state account identification number. The seller must register and file Form GenReg to obtain a new state account identification number upon acquiring the existing business.

(4) A seller who establishes a new facility separate from an existing facility shall not use the existing account identification number. The seller must register each facility separately and file Form GenReg to obtain a new state account identification number before operating the new facility.

(5) When completing Form GenReg, each seller must provide the federal employer identification number assigned to them by the Internal Revenue Service. For a sole proprietorship, this number may be a social security number if the sole proprietor is not required to apply for a federal employer identification number. Any entity change requiring a new federal employer identification or social security number requires a new facility registration.

(6) No registration is considered complete unless the federal employer identification or social security number appears on the application.

(7) A seller who fails to register with the department for reporting and remitting the rental vehicle sales and use tax is not relieved from the collection and reporting requirements.