Montana legislation · 2025 Regular Session
Montana SB558: Provide a general statewide sales tax to replace school property taxes
Status: Failed, May 23, 2025
What the bill says
A bill for an act entitled: "an act providing for a general statewide sales and use tax to reduce school property taxes; providing for distribution of all sales tax revenue to the school equalization and property tax reduction account; authorizing the department of revenue to enter into the streamlined sales and use tax agreement; allowing various sales and use tax exemptions; providing for collection by out-of-state retailers and marketplace providers; providing notice requirements for noncollecting retailers; repealing statewide property tax mill levies; providing definitions…
From the engrossed text:
A BILL FOR AN ACT ENTITLED: "AN ACT PROVIDING FOR A GENERAL STATEWIDE SALES AND USE TAX TO REDUCE SCHOOL PROPERTY TAXES; PROVIDING FOR DISTRIBUTION OF ALL SALES TAX REVENUE TO THE SCHOOL EQUALIZATION AND PROPERTY TAX REDUCTION ACCOUNT; AUTHORIZING THE DEPARTMENT OF REVENUE TO ENTER INTO THE STREAMLINED SALES AND USE TAX AGREEMENT; ALLOWING VARIOUS SALES AND USE TAX EXEMPTIONS; PROVIDING FOR COLLECTION BY OUT-OF-STATE RETAILERS AND MARKETPLACE PROVIDERS; PROVIDING NOTICE REQUIREMENTS FOR NONCOLLECTING RETAILERS; REPEALING STATEWIDE PROPERTY TAX MILL LEVIES; PROVIDING DEFINITIONS; PROVIDING RULEMAKING AUTHORITY; AMENDING SECTIONS 7-154286, 15-1-409, 15-10-420, 15-24-1402, 15-24-1703, 15-24-1802, 15-24-1902, 15-24-2002, 15-39-110, 17-3213, 20-3-106, 20-5-324, 20-6-326, 20-6-702, 20-9-141, 20-9-212, 20-9-306, 20-9-308, 20-9-310, 20-9-332, 209-336, 20-9-343, 20-9-344, 20-9-346, 20-9-347, 20-9-351, 20-9-406, 20-9-408, 20-9-422, 20-9-439, 20-9-501, 20-9-516, 20-9-525, 90-6-304, 90-6-305, 90-6-309, AND 90-6-403, MCA; REPEALING SECTIONS 20-9-331, 20-9-333, 20-9-336, 20-9-360, 20-9-361, 20-9-366, 20-9-367, 20-9-368, 20-9-369, 20-9-370, AND 20-9-371, MCA; AND PROVIDING EFFECTIVE DATES AND AN APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: NEW SECTION. Section 1. Definitions. For the purposes of [sections 1 through 44] and [sections through 89], unless the context requires otherwise, the following definitions apply: (1) "800 service" means any telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. (2) "900 service" means an inbound toll telecommunications service …