10-4-213. (Effective January 1, 2022) Collection of charge -- prepaid wireless services -- deduction. (1) (a) Except as provided in subsections (1)(d) and (3), a seller shall collect the fee imposed pursuant to 10-4-201(1)(c) from the subscriber for each transaction occurring in Montana.
(b) The fee imposed pursuant to 10-4-201(1)(c) must be stated separately on an invoice, receipt, or other similar document provided to the subscriber by the seller or otherwise disclosed to the subscriber.
(c) A transaction is considered to have occurred in Montana if:
(i) the sale to the subscriber occurs at a business located in Montana;
(ii) the prepaid wireless service is delivered to the subscriber at a Montana address provided to the seller;
(iii) the seller's records that are maintained in the ordinary course of business indicate that the subscriber's address is in Montana, and the records are not made or kept in bad faith;
(iv) the subscriber gives a Montana address during the consummation of the transaction, including the subscriber's payment instrument, if no other address is available, and the address is not given in bad faith; or
(v) the subscriber's mobile telephone number is associated with a location in Montana.
(d) If the amount of a prepaid wireless service is denominated as 10 minutes or less or as $5 or less, a seller is not required to collect the fee imposed pursuant to 10-4-201(1)(c).
(2) (a) A seller may deduct and retain the entirety of the first quarter's fees of 2022.
(b) Beginning in the second quarter of 2022, a seller may deduct and retain 2% of the fee for each transaction collected in accordance with 10-4-201(1)(c).
(3) A business entity may collect and remit the fee in accordance with this chapter for each seller directly or indirectly owned or operated by that business entity.