Exemption from Wholesale Energy Transaction Tax (Montana)

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Last modified on February 12, 2015.

EZFeed Policy

Place Montana

Applies to States or Provinces Montana
Name Exemption from Wholesale Energy Transaction Tax (Montana)
Policy Category Financial Incentive
Policy Type Corporate Tax Incentive, Personal Tax Incentives
Affected Technologies Biomass/Biogas, Coal with CCS, Concentrating Solar Power, 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://www.deq.mt.gov/Energy/Renewable/TaxIncentRenew.mcpx#15-72-101

Last Review 2014-09-15


Electricity from wind generation on state lands is exempt from the wholesale energy transaction tax of $0.00015/kWh transmitted. Electricity from any source, including renewables, that is generated on a reservation is exempt if it is for delivery out of state.

Electricity generated by a US government agency for delivery outside the state and electricity from any source delivered to members of a cooperative or municipal is exempt from the WET tax.

Policy Contact

Contact Name Russ Trasky
Department Montana Department of Revenue

Phone 406-444-0756

Email rtrasky@mt.gov


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

Authority 1: 15-72-101 et seq. MCA