(1) A seller of a lodging unit located in Montana must collect the lodging facility sales and use tax from the user and file a return with the department as required in this rule, except for a seller exempt under ARM 42.14.303 and for sales exempt under ARM 42.14.304.

(2) Every seller, except for a seller identified in (4), is required to complete and file Form LFT with the Department of Revenue, P.O. Box 5835, Helena, MT 59604-5835, for each calendar quarter or portion of a quarter in operation.

(3) The seller shall remit the amount of the tax with Form LFT. 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.

(4) A seller who has obtained a seasonal permit is required to only complete and file Form LFT for the quarters they are opened for business.

(5) 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.

(6) A seller who is required to file Form LFT may file and pay electronically 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.