Electrical Energy Producer's License Tax (Montana)

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Last modified on February 12, 2015.

EZFeed Policy

Place Montana

Applies to States or Provinces Montana
Name Electrical Energy Producer's License Tax (Montana)
Policy Category Other Policy
Policy Type Fees
Affected Technologies Biomass/Biogas, Coal with CCS, Concentrating Solar Power, Energy Storage, Fuel Cells, Geothermal Electric, Hydroelectric, Hydroelectric (Small), Natural Gas, Nuclear, Solar Photovoltaics, Wind energy
Active Policy Yes

Implementing Sector State/Province

Program Administrator Montana Department of Revenue
Primary Website http://revenue.mt.gov/home/businesses/naturalresource_taxes

Last Review 2014-09-15


Each person or other organization engaged in the generation, manufacture, or production of electricity and electrical energy in the state of Montana, either through waterpower or by any other means, is required to pay a quarterly license tax of $.0002 per kilowatt hour on all electricity and electrical energy generated, manufactured, or produced, as measured at the place of production.

There is no production incentive; however, an interest differential credit is allowed to utility providers for low-interest loans provided to customers for energy efficiency improvements.

Policy Contact

Department Montana Department of Revenue

Address Sam W. Mitchell Bldg.
Address 2 125 N. Roberts, 3rd Floor
Place Helena, Montana


Authorities (Please contact the if there are any file problems.)

Authority 1: 15-51-1 MCA

Date Enacted 1933