Public Service Regulation Fee (PSR)

All companies providing services regulated by the Public Service Commission must pay a quarterly fee on gross revenue excluding sales to other regulated companies for resale.

Fees

• The current tax rate is 0.27% of regulated revenue.
• The tax rate is set each year for the following fiscal year and is currently effective October 1, 2024 - September 30, 2025.

Reporting and Payment Options

• File and pay through our TransAction Portal (TAP) or
• Make an ACH Credit Payment

Due Dates

Reports and payments are due 30 days from the end of the calendar quarter:

• First Quarter: April 30
• Second Quarter: July 30
• Third Quarter: October 30
• Fourth Quarter: January 30

Penalties and Interest

If you do not file your return or make payments by the due date, you will be charged penalties and interest:

• Interest: Montana charges 1% interest on the outstanding fee each month until paid.
• Late Penalty: Montana charges a 10% penalty on the unpaid balance for not paying by the due date.

Revenue Distribution

Revenue goes to a state special revenue fund.

Related Laws

• 69-1-402, MCA