Montana Film Office

Montana Film Office • 301 South Park Ave Helena, MT 59620 • tel: 800.553.4563 • 406.841.2876 • fax: 406.841.2877 • montanafilm@mt.gov AFCI Member

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Regulations

There are specific regulations and guidelines that need to be put into practice while filming in Montana. Please give our office a call if you have any questions about the following regulations.

  • Tax Law Regulations
  • Insurance Regulations
  • Transportation and Fuel Guidelines
  • Labor Laws

TAX LAWS & REGULATIONS

SALES TAX
Montana does not have a state sales tax. However, some resort communities may levy a local options tax not to exceed 4%.

ACCOMMODATIONS TAX
Bona fide 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:

Montana Department of Revenue
Director’s Office
MaryAnn Dunwell
Public Information Officer
406-444-6700
mdunwell@mt.gov
Helena, MT 59620

or

Montana Department of Revenue
Business and Income Tax Division
Lee Baerlocher
Division Administrator
406-444-3717
lbaerlocher@mt.gov
Helena, MT 59620

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 Montana 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:

Montana Department of Labor & Industry
Unemployment Insurance
PO Box 8020
Helena, MT 59604
406-444-3783

WORKERS’ COMPENSATION INSURANCE
Workers’ 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

Montana Department of Labor & Industry
Workers’ Compensation Regulation Bureau
PO Box 8011
Helena, MT 59604-8011
406-444-0566

TRANSPORTATION & FUEL PERMITS

FUEL PERMITS
All diesel powered vehicles weighing more than 26,000 pounds GVW have two licensing options for operating in Montana. Both are readily available and are either inexpensive or free.

Short Term – Temporary Fuel Permit
Driver must purchase permit at first open weigh station after crossing border. Good for 72 hours.

IFTA – International Fuel Tax Assessment Permit
Driver must display valid IFTA permit from home state at open weigh stations after crossing border. This will allow free passage into Montana and no other fuel permit is required.

LICENSING EXEMPTIONS
Out-of-state commercial vehicles and equipment used exclusively in the production of motion pictures, television or commercials are exempt from licensing requirements for 180 consecutive days. Other out-of-state commercial vehicles entering Montana require permits. For exemption or more information, contact the Montana Film Office or:

Montana Department of Transportation
Motor Carrier Services
2550 Prospect Avenue
Helena, MT 59620
406-444-6130

FUEL USED OFF THE ROAD
Producers may receive a refund of taxes paid on fuel used in generators and in unlicensed vehicles such as tractors and other equipment not designed for use on public roads. Documentation must be presented when claiming fuel tax refunds, and claims must be made within 36 months of purchase. Claims are available by contacting the Department of Transportation, Motor Fuels Refund Information line at the phone number below. For more information contact the Montana Film Office or:

Montana Department of Transportation
Fiscal Operations Bureau
Motor Fuels Supervisor, Tracy Halubka
Phone: 406-444-0806
2701 Prospect Avenue
Helena, MT 59620

LABOR LAWS

CHILD LABOR LAWS
Montana does not have specific child labor laws covering children employed as actors, actresses, or performers in motion pictures, 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. Refer to Montana’s Child Labor Law Reference Guide. You can read more about child labor laws and filming in Montana here.

For more information please contact:
Montana Department of Labor & Industry
or 
U.S. Department of Labor

WAGE AND HOUR LAWS
For more information please contact the Montana Film Office, or
U.S. Department of Labor
or
Montana Department of Labor & Industry
Wage and Hour Division

REGULATIONS

  • Tax Law Regulations
  • Insurance Regulations
  • Transportation and Fuel Guidelines
  • Labor Laws
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Montana Film Office • 301 South Park Ave Helena, MT 59620 • tel: 800.553.4563 • 406.841.2876 • fax: 406.841.2877 • montanafilm@mt.gov