As used in this chapter, the following definitions apply:
(1) “Department” means the department of revenue as provided in 2-15-1301.
(2) “Gross receipts” means all receipts from sources within the state, whether in
the form of money, credits, or other valuable consideration, received from, engaging
in, or conducting a business, without deduction on account of the cost of the property
sold, the cost of the materials used, labor or service cost, interest paid, taxes,
losses, or any other expense whatsoever. However, gross receipts does not include cash discounts allowed and taken on sales
and sales refunds, either in cash or by credit, uncollectible accounts written off
from time to time, or payments received in final liquidation of accounts included
in the gross receipts of any previous return made by the person.
(3)(a) “Public contractor” means any person who submits a proposal to perform or enters
into a contract for performing public construction work in the state with the federal
government or state of Montana; with any board, commission, or department of the
state; with any board of county commissioners, any city or town council, or any agency
of any of them; or with any other public board, body, commission, or agency authorized
to let or award contracts for any public work when the contract cost, value, or price
exceeds the sum of $5,000.
(b) The term public contractor includes subcontractors undertaking to perform work
covered by the original contract or any part of the contract when the contract cost,
value, or price exceeds the sum of $5,000.
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