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)
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 |
The Wholesale Energy Transaction (WET) Tax is subject to uniform penalties and interest.
WET revenue goes to the state general fund.
For more information, please contact the Department's Business Tax Unit:
Phone
(406) 444-6900