Per the recently passed Senate Bill 228, which amends and clarifies Montana Code Annotated sections 15-70-801 through 15-70-805, effective July 1, 2025, a tax of 3 cents per kilowatt hour will be imposed on electricity delivered to public charging stations. For reference, a "public charging station" is defined as a charging station with a rated capacity greater than 25 kilowatts that is not installed at a residence or owned by an association of real property owners, and which delivers electric current to an electric vehicle, charging the customer either for the electricity transferred or for the duration of the charging session.
Public Electric Vehicle Charging Station Owner Registration
Who Needs to Register?
Owners of public charging stations with a rated capacity greater than 25 kw. (No later than 30 days after the first day of operation.)
How do I register?
EV Charge Station Registration Online Form
You will receive a confirmation email within 15 minutes of submission. If you do not receive this email, please contact 406-444-0806 as your registration may not be processed.
How is the tax collected?
The public utility shall collect the tax on its monthly invoice to the public charging station owner.
Who remits the tax?
The public utility that provides electricity to the charging station will remit the tax to the Department of Transportation.
Information for Public Utilities
The public utility shall collect the tax levied in MCA 15-70-802 in its monthly invoice to the public charging station owner and remit the proceeds as calculated to the department of transportation within 30 days following the preceding calendar quarter when the tax was collected.
When do Public Utilities file the quarterly tax returns?
Returns are due at the end of the month following the end of the quarter.
Even if there are no kilowatts delivered, the Public Utilities must file a no operations return.
| Quarter | Filing Due By |
|---|---|
| January - March | April 30 |
| April - June | July 31 |
| July - September | October 31 |
| October - December | January 31 |
Public Utility EV Charging Station Application
Submit the completed public utility EV Charging Station Application to the MDT. The completed application provides MDT with the information necessary to create an account in our electronic permitting, audit, registration, and tax (ePART) system.
Public Utility EV Charging Station Application
How does the Public Utility File?
Once your account is set up, you will be eligible to log in and file your tax returns quarterly through the ePART system. Alternatively, you may file by completing a completed EV Charging Station tax return by emailing, faxing, or mailing the form to MDT. If you decide not to file electronically, please ensure your tax returns are postmarked by the due date. When returning the application, please let us know which filing method you would prefer.
Public Utility EV Charging Station Tax Return
Questions?
For questions regarding installation of separate meters please contact your public utility.
For questions regarding registration, quarterly tax returns, or Senate Bill 228 please contact 406-444-0806 or email
