All companies providing services regulated by the Public Service Commission must pay a quarterly fee on gross revenue excluding sales to other regulated companies for resale.
The current tax rate is 0.37% of regulated revenue.
The tax rate is set each year for the following fiscal year and is currently effective October 1, 2023 - September 30, 2024.
Reports and payments are due 30 days from the end of the calendar quarter:
| First Quarter | April 30 |
|---|---|
| Second Quarter | July 30 |
| Third Quarter | October 30 |
| Fourth Quarter | January 30 |
If you do not file your return or make payments by the due date, you will be charged penalties and interest:
| Interest | Montana charges 1% interest on the outstanding fee each month until paid. |
|---|---|
| Late Penalty | Montana charges a 10% penalty on the unpaid balance for not paying by the due date. |
Revenue goes to a state special revenue fund.
For more information, please contact the Department's Business Tax Unit:
Phone
(406) 444-6900