Montana Title 15. Taxation § 15-72-103. Definitions

(1) “Customer” or “purchaser” means a person who acquires for consideration electricity for use or consumption and not for resale.

(2) “Distribution services provider” means a person controlling or operating distribution facilities for distribution of electricity to the public. A distribution services provider includes a purchaser who takes electricity directly from a transmission line or substation and a purchaser who generates electricity for the purchaser's own use but does not include electricity generated by the purchaser for noncommercial use or for agricultural use.

(3) “Person” means an individual, estate, trust, receiver, cooperative association, corporation, limited liability company, firm, partnership, joint venture, syndicate, or other entity, including any gas or electric utility owned or operated by a county, municipality, or other political subdivision of the state.

(4) “Transmission services provider” means a person or entity controlling or operating facilities used for the transmission of electricity.