Form Rvt Instructions - Rental Vehicle Sales And Use Tax

MONTANA

RVT

Rev 06 10

FORM RVT INSTRUCTIONS – RENTAL VEHICLE SALES AND USE TAX

These instructions will help you prepare your tax return. If you have questions about Montana’s Rental Vehicle Sales and Use Tax, please call

us toll-free at (866) 859-2254; in Helena at 444-6900, or visit our website at revenue.mt.gov for detailed instructions.

How to file your return. When filing your quarterly rental vehicle

drivers, underage drivers, and other accessories (such as child safety

sales and use tax return, we encourage you to file and pay

restraints, luggage racks, ski racks).

electronically through Taxpayer Access Point (TAP). Electronic

Line 8. If you have collected any previously written-off bad debts

payment and filing is simple, secure, and convenient. To register

that you subtracted from your gross sales in a prior period, enter that

for electronic filing, go to https://tap.dor.mt.gov. You will need your

amount on line 8. You are required to pay the tax in the quarter you

business account number and zip code. Once you are registered, you

received payment for the bad debts previously written off.

will be able to file, pay and view your past returns and transactions.

Line 9. Add lines 7 and 8 and enter the result on line 9.

If you choose not to file electronically, complete Form RVT using blue

or black ink. Print your numbers in the blocks provided. Do not include

Line 10a. Enter on line 10a gross sales included on line 7 from

a dollar sign in the amounts you enter.

vehicles rented for more than 30 continuous days or longer.

When and where to file. Your rental vehicle sales and use tax return

Line 10b. Enter on line 10b gross sales included on line 7 from

and payment is due to us on or before the last day of the month

vehicles rented to the federal government and paid directly by

following the end of each quarter. The due dates are April 30, July 31,

the federal government. Payments made with a credit card are

October 31, and January 31.

exempt only when billed directly to the federal government. Federal

employees are required to pay the rental vehicle sales and use

If you choose not to file and pay electronically, mail your original

tax when they personally pay for a rental vehicle even if they are

return and payment to Montana Department of Revenue, PO Box

reimbursed by the federal government.

5835, Helena, MT 59604-5835.

Line 10c. Enter on line 10c any gross sales previously reported to us

Penalty and Interest. If your return is not filed by the due date, a late

where you remitted the sales and use tax and subsequently deemed

file penalty will be assessed. The penalty is $50 or the amount of tax

uncollectable and written off.

due, whichever is less. In addition, a late payment penalty of 1.5% a

month, maximum 15%, will be assessed on your unpaid tax. Interest

Line 10d. Enter on line 10d any other exempt sales that are included

accrues at 1% per month on the outstanding tax until it is paid.

in line 7.

Specific Instructions

Line 10e. Add lines 10a, 10b, 10c and 10d and enter the results on

line 10e. This is your nontaxable rental vehicle sales.

Lines 1, 2, and 3. Please provide your FEIN or SSN, Account ID and

Period ending date.

Line 11. Subtract line 10e from line 9 and enter the result on line 11.

This is your total taxable rental vehicle sales.

Line 4. If you are amending a return for a prior period, place an “X” in

the box provided.

Line 12. Multiply line 11 by 0.04 (4%) and enter the result on line 12.

Line 5. If your mailing address has changed, place an “X” in the box

Line 13. Vendor allowance. If you file and pay your rental vehicle

and print your new address in the space provided.

tax on time, you are entitled to a vendor allowance of 5% of your tax

reported on line 12. Multiply line 12 by 0.05 (5%) and enter the result

Line 6. If you sold your business, changed your entity type, or closed

on line 13. If you are filing your return late, or are not remitting full

your business, enter the date this change occurred. For example,

payment with your return, you are not entitled to a vendor allowance.

when changing your entity type from a sole proprietorship to a

If this applies to you, do not enter an amount on line 13.

partnership you are required to close your sole proprietorship account

and re-register your account under your new partnership entity type.

Line 14. Subtract line 13 from line 12 and enter the result on line 14.

This is your total Rental Vehicle Sales and Use Tax due.

Line 7. Enter on line 7 your gross sales from rental vehicles for

the three month period. Include in this amount all revenue, taxable

Line 15. Enter the amount you are paying with this return. In most

and nontaxable. Gross sales includes charges for the use of the

cases, this is the amount reported on line 14.

vehicle, mileage, personal accidental insurance fees, additional

Form Rvt Instructions - Rental Vehicle Sales And Use Tax - 2010

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