Provide for digital advertising tax

This bill introduces a 10% tax on digital advertising services in Montana, targeting companies with at least $25 million in worldwide annual revenue from such services. The tax is calculated based on the portion of a company's digital advertising revenue generated within the state, using an apportionment formula that compares state revenue to total U.S. revenue. Affected businesses must file annual tax returns by April 15, pay estimated taxes quarterly if expected state revenue exceeds $1 million, and keep records for five years for potential audits. The bill also grants the state department authority to create administrative rules for implementation and includes provisions for penalties related to false reporting.