42.14.113    SEASONAL REGISTRATION AND PERMIT

(1) A seller who is engaged in the business of selling accommodations 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 seeking a seasonal seller's permit must also provide in its registration, as required in ARM 42.14.106, that the business is seasonal and list the calendar months the business operates.

(3) If a seller operates at any time within 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) Example: A seller is operating and is open 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 open for business within only three, three-month quarters (April through June; July through September, and the partial month of October.)

(b) Example: A seller is operating and is open 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 open 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: 15-65-102, 15-68-401, 15-68-801, MCA; IMP, 15-65-112, 15-68-401, MCA; NEW, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2022 MAR p. 248, Eff. 2/12/22.