Senate Bill 81, signed into law by Gov. Greg Gianforte on May 10, 2021, revises 9-1-1 fees and requires the payment of 9-1-1 fees for prepaid wireless services effective January 1, 2022. This bill allows the seller to deduct and retain the entirety of the first quarter’s fee of 2022. This bill provides a 2% vendor allowance beginning in the second quarter of 2022.
Telephone providers in Montana pay a fee on each access line on each service subscriber.
The fee doesn't apply to service subscribers the state is prohibited from taxing, such as
Montana charges a $1.00 fee on each access line for each service subscriber.
Reports and payments are due the last day of the month following the calendar quarter:
| First Quarter | April 30 |
|---|---|
| Second Quarter | July 31 |
| Third Quarter | October 31 |
| Fourth Quarter | January 31 |
Emergency Telephone System Fees are subject to the penalties and interest found in 10-4-211, MCA.
The Emergency Service Telephone Fee distribution can be found in 10-4-304, MCA.
For more information, please contact the Department's Business Tax Unit:
Phone
(406) 444-6900