(1) A purchaser is required to pay the rental vehicle sales and use tax on the sales price for a rental vehicle rented in Montana. This includes, but is not limited to:

(a) automobiles, including vans, sport utility vehicles, or trucks have a capacity of one ton or less;

(b) motorcycles;

(c) motor-driven cycles, which include motorcycles or scooters with a motor that produces five horsepower or less;

(d) quadricycles, including a four-wheeled motor vehicle designed for on-road or off-road use, that has a motor that produces 50 horsepower or less;

(e) motorboats, including a canoe, kayak, personal watercraft, rubber raft or pontoon, propelled by any motor or engine of any description;

(f) sailboats, including any vessel that uses a sail and wind as its primary source of propulsion;

(g) off-highway vehicles, including motorcycles, modified motorcycles including but not limited to those that attach skis or snowmobile tracks, quadricycles, dune buggies, amphibious vehicles, deriving power from any source other than muscle or wind; or

(h) a truck, trailer, or semi-trailer that has a gross vehicle weight of less than 22,000 pounds, used to transport personal property, such as a flatbed trailer used to transport machinery.


History: 15-1-201, 15-68-801, MCA; IMP, 15-68-101, 15-68-102, 15-68-501, MCA; NEW, 2010 MAR p. 2755, Eff. 11/27/10; AMD, 2022 MAR p. 248, Eff. 2/12/22.