42.14.1003    SEASONAL REGISTRATION AND PERMIT

(1) A seller who is engaged in the business of renting motor vehicles to the general public and is not open for business all 12 months of a calendar year may apply for a seasonal seller's permit.

(2) A seller must indicate in its business registration, as required in ARM 42.14.1002, that the business is seasonal and list the calendar months the business operates.

(3) If the seller operates at any time within each of the four, three-month quarters of January through March; April through June; July through September; and October through December, they cannot apply for a seasonal seller's permit.

(a) For example: A seller is operating and opened for business April 15 through October 11 of each year. This seller can apply for a seasonal seller's permit as they operate and are opened for business within only three, three-month quarters (April through June; July through September, and the partial month of October.)

(b) A seller is operating and opened for business March 15 through October 11 of each year. This seller cannot apply for a seasonal seller's permit as they operate and are opened for business within each of the four, three-month quarters (March 15 through March 31, April through June; July through September; and October through October 11.)

 

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