42.14.106 REGISTRATION AND PERMIT
(1) Every seller required to collect the lodging facility sales and use tax must register with the department by filing a general business registration form available on the department's web site at mtrevenue.gov or through the department's online transaction portal, from which the department will create a lodging facility sales and use tax account identification number for each facility owned or operated in Montana.
(2) A seller who is registering multiple accommodations locations and who has elected to file a combined lodging facility sales and use tax return may file one registration listing separately each accommodations location. The combined return can only include accommodations that are located:
(a) within the same county; or
(b) within a recognized Convention and Visitors Bureau (CVB).
(3) A seller who is registering multiple accommodations locations must include the following information on each accommodations location:
(a) business name and address of each location; and
(b) the federal employer identification number or social security number assigned to the owner of each location.
(4) A seller who is registering multiple accommodations locations in more than one county or CVB is required to complete a separate application for each county or CVB and include only those accommodations locations within the county or CVB.
(5) A seller who has acquired an existing accommodation from a previous seller shall not use the predecessor's lodging facility sales and use tax account identification number. The seller must file the registration described in (1) to obtain a new lodging facility sales and use tax account identification number upon acquiring the existing business.
(6) A seller who establishes new accommodations separate from existing accommodations shall not use the existing lodging facility sales and use tax account identification number, except for those sellers listed in (2). The seller must register each accommodations separately and file the registration required in (1) to obtain a new lodging facility sales and use tax account identification number before operating the new accommodations.
(7) When completing the registration required in (1), a seller must provide the federal employer identification number assigned to them by the Internal Revenue Service. Any entity change for a seller that requires a new federal employer identification number requires a new registration.
(8) A registration is not considered complete unless it contains the seller's federal employer identification or social security number.
(9) A seller who fails to register with the department is not relieved from the collection and reporting requirements.
History: 15-65-102, 15-68-801, MCA; IMP, 15-65-114, 15-68-401, 15-68-402, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1992 MAR p. 2776, Eff. 12/25/92; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2022 MAR p. 248, Eff. 2/12/22.