TDD Telecommunications Service Fee

Montana charges each service subscriber paying for exchange access line service a monthly fee for each access line.

The fee doesn't apply to service subscribers the state is prohibited from taxing, such as

• The federal government
• Tribal governments
• Enrolled members of an Indian tribe residing on their own reservation

Fees

Montana charges $0.10 per month on each access line on each service subscriber in the state.

Reporting and Payment Options

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

Due Dates

Reports and payments are due by the last day of the month following the end of the calendar quarter:

• First Quarter: April 30
• Second Quarter: July 31
• Third Quarter: October 31
• Fourth Quarter: January 31

Penalties and Interest

The TDD Telecommunications Service Fee is subject to uniform penalties and interest.

Revenue Distribution

The TDD telecommunications fee goes to a state special revenue fund for the physically disabled unable to use traditional telecommunications equipment. The special revenue fund provides telecommunication devices for the deaf (TDD).

Related Laws

• 53-19-301 through 53-19-319, MCA