(1) Every seller, except for a seller identified in (3), is required to complete and file Form RVT or RVT-C with the Department of Revenue, P.O. Box 5835, Helena, MT 59604-5835, for each calendar quarter or portion of a quarter in operations.

(2) The seller shall remit the amount of the tax with Form RVT or RVT-C. The report will cover quarterly periods ending March 31, June 30, September 30, and December 31, and is due on or before the last day of the month following the close of the quarter.

(3) A seller who has obtained a seasonal permit is required to only complete and file form RVT or RVT-C for the quarters they are opened for business.

(4) If a seller has no revenue to report for a quarter, and the seller does not have a seasonal permit, the seller must file a quarter return reporting zero revenue and tax for the quarter.

(5) A seller who is required to file Form RVT or RVT-C may electronically file and pay their quarterly return through the department's web site at https://tap.dor.mt.gov. When filing electronically the return and payment is considered filed on the confirmation date provided upon submitting the return.