Montana Title 15. Taxation § 15-70-805. Charging station operator statements and tax payment

(a) name, mailing address, telephone number, and e-mail address of the owner;

(b) street address for the physical location of the charging station;

(c) the charging station's rated capacity in terms of wattage, voltage, and amperage; and

(d) additional information as required by the department.

(4)(a) The public utility shall collect the tax levied in 15-70-802 in its monthly invoice to the public charging station owner and remit the proceeds as calculated in subsection (4)(b) to the department of transportation within 30 days following the preceding calendar quarter when the tax was collected.

(b) The public utility shall remit 2.75 cents for each kilowatt hour of electricity sold to a charging station owner to the department of transportation and is authorized to retain 0.25 cents per kilowatt hour to cover costs associated with collecting the tax.

(c) The public utility may create a new class of customers for billing at its discretion consisting solely of public charging stations.

(d) The billing rate for public charging stations must include the tax levied in 15-70-802 in addition to the public utility's approved rate or tariff.

(e) Taxes collected in accordance with this section are not subject to review or approval by the public service commission.