Montana charges each service subscriber paying for exchange access line service a monthly fee for each access line.
The fee doesn’t apply to service subscribers the state is prohibited from taxing, such as
- The federal government
- Tribal governments
- Enrolled members of an Indian tribe residing on their own reservation
Montana charges $0.10 per month on each access line on each service subscriber in the state.
Reporting and Payment Options
Reports and payments are due by the last day of the month following the end of the calendar quarter:
- First Quarter
- April 30
- Second Quarter
- July 31
- Third Quarter
- October 31
- Fourth Quarter
- January 31
Penalties and Interest
The TDD Telecommunications Service Fee is subject to uniform penalties and interest.
The TDD telecommunications fee goes to a state special revenue fund for the physically disabled unable to use traditional telecommunications equipment. The special revenue fund provides telecommunication devices for the deaf (TDD).