the tax on such purchases it made. This decision was reversed by two similar – but not identical – statutes added during the 2010 general assembly's regular session. Although the purchaser is obligated to pay the tax, the seller is obligated to remit the tax, and when the seller fails to remit, the obligation to pay falls on them. As compensation for collecting and remitting taxes, and as an incentive to timely remit taxes, sellers may keep two percent of all taxes collected each period. There are two exceptions to the general rule that the seller must pay the sales tax when he or she fails to collect it. First, no sales tax is due upon the purchase of a motor vehicle that must be titled. Instead, the purchaser pays the tax directly to the Department of Revenue within one month of purchase. As long as the vehicle is taken out of state within that first month of purchase and titled elsewhere, no tax is due in Missouri. Second, if the purchaser presents an exemption certificate to the buyer at the time of sale, then the purchaser may be assessed taxes on the purchases if the certificate was issued in bad faith. Montana Montana has no state sales tax but some municipalities which are big tourist destinations, such as Whitefish, Red Lodge, Big Sky, and West Yellowstone, do (up to 3%). Hotels, campgrounds and similar lodging charge a "lodging and usage tax", usually at the rate of 7%. Rental car companies charge a 4% tax on the base rental rate. Nebraska Nebraska has a 5.5% state sales tax from which groceries are exempt. Municipalities have the option of imposing an additional sales tax of up to 1.5%, resulting in a maximum rate of 7.0%. Specific tax rates per counties are available on the web. Omaha also has a 2.5% tax on prepared food and drink. Nevada Nevada's state sales tax rate is 6.85%. Counties may impose additional rates via voter approval or through approval of the legislature; therefore, the applicable sales tax will vary by county from 6.85% to 8.375% in Clark County. Clark County, which includes Las Vegas, has an additional rate of 1.525% – 0.5% for mass transit, 0.25% each for flood control and to fund the Southern Nevada Water Authority, 0.4% for the addition of police officers in the county, and 0.125% for educational programs. In Washoe