Tax Laws and Regulations
SALES TAX
Montana does not have a state sales tax. Some resort communities levy a local options tax not to exceed 4%.
ACCOMMODATIONS TAX
Bonafide production companies staying longer than 30 days at the same hotel/motel are exempt from the 7% accommodations tax. This "bed tax" provides the sole funding for the Montana Film Office and for tourism promotion efforts in Montana.
INCOME TAX WITHHOLDING
Every resident and nonresident employer doing business in Montana is required to withhold Montana income tax from wages paid to an employee for services rendered in this state. This tax is withheld as the wages are paid.
For more information contact:
Department of Revenue
Income Tax Withholding
PO Box 5805
Helena, MT 59604
(406)444-6900
To find out about our tax incentives, please visit our Tax Incentives Page
INSURANCE REQUIREMENTS
The standard insurance requirement for shooting in Montana is $1 Million comprehensive general liability insurance in the form of an original certificate, covering the entire period of the shoot, naming the State of Montana and its employees as additional insured. Additional coverage maybe required for hazardous work such as highway stunts. This certificate must be filed with the Film Office before shooting begins.
UNEMPLOYMENT INSURANCE
Employers liable under the Federal Unemployment
Tax Act are also liable for Montana Unemployment Tax
when hiring Montana employees. Out-of-state employers bringing
workers to Montana for a temporary job are subject
to the reporting requirements of their base state.
For more information contact:
Department of Labor and Industry
Unemployment
Insurance
P.O. Box 8020
Helena, MT 59604
(406)444-2723
WORKER'S COMPENSATION INSURANCE
Worker's Compensation Insurance is required in Montana.
All employers, with limited exception, are required to cover
all of their employees, including full-time, part-time, seasonal
or occasional employees.
For more information contact:
Montana
State Fund
PO Box 4759
Helena, MT 59604
800-332-6102
or:
Department of
Labor and Industry
Worker's
Compensation Regulation Bureau
CHILD LABOR LAWS
Montana does not have specific child labor
laws covering children employed as actors, actresses, or performers
in motion pictures or theatrical, radio or television productions.
The state does, however, restrict certain types of hazardous
employment for children. Employers must comply with
federal child labor laws.
For more information contact:
MT Department of Labor & Industry
US Department of Labor
WAGE AND HOUR LAWS
For more information contact
the Montana Film Office or:
US Department of Labor
MT Department of Labor & Industry
Wage and Hour Division
Montana Enforcement Officer
406-453-1332