ARM 42.14.1101. WHO MUST COLLECT THE TAX FROM THE USER AND FILE RETURNS

(1) Every seller shall be liable for the amount required to be collected as a tax from the user except for a user which is exempt from the tax as stated in ARM 42.14.1202. (2) A seller, commonly known as a car rental business that rents light vehicles to travelers for use in Montana must collect the rental vehicle sales and use tax from the user. (3) A seller, commonly known as a rental service store that rents moving vans, flat bed trailers, or semi-trailers for local or long distance hauling that is used in Montana must collect the rental vehicle sales and use tax from the user. (4) A seller, commonly known as a marina or sporting goods store who rents motorboats for use in Montana must collect the rental vehicle sales and use tax from the user.