Miscellaneous Taxes

Hospital Facility Utilization Fee (HUF)

Montana Department of Revenue | October 27, 2017

Quick Information Due Date March 31 Fees $70 per inpatient bed day 0.90% of outpatient revenue Hospitals in Montana pay a utilization fee for each inpatient bed day and a ...

Nursing Facility Utilization Fee (NFBT)

Montana Department of Revenue | October 27, 2017

Quick Information Due Dates First Quarter April 30 Second Quarter July 31 Third Quarter October 31 Fourth Quarter January 31 Fees $15.30 per inpatient bed day Nursing Facilities in Montana ...

Lodging Facility Sales and Use Tax

Montana Department of Revenue | October 27, 2017

Quick Information Due Dates First Quarter April 30 Second Quarter July 31 Third Quarter October 31 Fourth Quarter January 31 Related Resources Lodging Facility Sales and Use Tax Guide (PDF, ...

Wholesale Energy Transaction (WET) Tax

Montana Department of Revenue | October 27, 2017

Quick Information Due Dates First Quarter April 30 Second Quarter July 30 Third Quarter October 30 Fourth Quarter January 30 Fees $0.00015 per kilowatt-hour Transmission service providers collect a tax ...

Contractor’s 1% Gross Receipts Tax (CGR)

Montana Department of Revenue | October 27, 2017

Quick Information Due Dates Registration 10 days after the contract is awarded. Withholding 30 days after payment. Fees 1% of Gross Receipts Related Resources Public Contractor's Gross Receipts Tax Guide ...

Public Service Regulation Fee (PSR)

Montana Department of Revenue | October 27, 2017

Quick Information First Quarter April 30 Second Quarter July 30 Third Quarter October 30 Fourth Quarter January 30 Fees 0.347% of Gross Operating Revenue All companies providing services regulated by ...

Consumer Counsel Fee (CCT)

Montana Department of Revenue | October 27, 2017

Quick Information Due Dates First Quarter April 30 Second Quarter July 30 Third Quarter October 30 Fourth Quarter January 30 Fees 0.048% of Gross Operating Revenues All companies providing services ...

Local Resort Tax

Montana Department of Revenue | July 12, 2017

The Montana Department of Revenue does not administer the Local Resort Tax. The information provided on this page is informational only and may be inconsistent with local laws and regulations. ...