Exemption from Wholesale Energy Transaction Tax (Montana)
Last modified on February 12, 2015.
|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|
|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.
|Contact Name||Russ Trasky|
|Department|| Montana Department of Revenue
Authorities (Please contact the if there are any file problems.)
|Authority 1:|| 15-72-101 et seq. MCA