Retail telecommunications services are any two-way transmission of voice, image, data or other information originating or terminating into a Montana Service address.

Montana follows the federal mobile telecommunications sourcing act and rules for specific landline, mobile telecommunications, and VOIP services.

Fees

Montana charges a 3.75% excise tax on all retail telecommunications services.

Reporting and Payment Options

• File and pay through our TransAction Portal (TAP) or
• Make an ACH Credit Payment

Due Dates

Reports and payments are due 60 days from the end of the calendar quarter:

First Quarter	May 30
Second Quarter	August 29
Third Quarter	November 29
Fourth Quarter	March 1

Penalties and Interest

The Retail Telecommunications Excise Tax (RTE) is subject to uniform penalties and interest.

Revenue Distribution

Retail Telecommunications Excise Tax revenue goes to the state general fund.

Related Laws

• 15-53-128, MCA through 15-53-156, MCA
• ARM 42.31.501 through 42.31.507