Transmission service providers collect a tax from electrical generation facilities or distribution services on wholesale energy transactions on behalf of Montana.
Montana charges 0.015¢ per kilowatt-hour of electricity transmitted. ($0.00015 per kilowatt-hour)
Reporting and Payment Options
Universal Systems Benefits Fund
The Universal System Benefits Program provides funding for low income energy assistance, weatherization, energy efficiency activities, and development of renewable energy resources.
Reports and payments are due 30 days from the end of the quarter:
- First Quarter
- April 30
- Second Quarter
- July 30
- Third Quarter
- October 30
- Fourth Quarter
- January 30
Penalties and Interest
The Wholesale Energy Transaction (WET) Tax is subject to uniform penalties and interest.
WET revenue goes to the state general fund.