You may be exempt from certain property taxes if:

• Your primary business is manufacturing ammunition components,
• Your components are sold to businesses and individuals in Montana,
• For a price equal or less than out-of-state sales, and
• You don't agree to a contract which might limit in-state sales in favor of out-of-state sales.

Due Dates

Ammunition Manufacturing Tax Exemption Applications are due on March 1.

Benefit

If you meet these requirements, personal property used to manufacture ammunition components and real property within 500 yards of any structure used for production and storage are exempt from:

• Property taxes levied for state education (15-10-108, 20-9-331, 20-9-333, 20-9-360, and 20-25-439, MCA)
• Business equipment tax (15-6-138, MCA)

Forms

To apply, complete the Ammunition Manufacturing Tax Exemption Application (Form AB-30A).

Related Laws

30-20-204, MCA