You are using an outdated version of Internet Explorer that is not supported by this website. If possible, please upgrade, or install a different browser.

Montana Film Office

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:
Maryanne Dunwell
Phone: 406.444.2809
Email: mdunwell@mt.gov
Public Information Officer
Montana Department of Revenue
Helena, MT 59620

or

Lee Baerlocher
Phone: (406) 444-3717
Division Administrator, Business and Income Tax Division
Montana Department of Revenue
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
P.O. 8020
Helena, MT 59604
Phone: 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
P.O. Box 4759
Helena, MT 59604
Phone: 800.332.6102

or

Montana Department of Labor & Industry
Workers’ Compensation Regulation Bureau
P.O. Box 8011
Helena, MT 59604-8011
Phone: 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
Phone: 406.444.6130
Fax: 406.444.0800

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
Fax: 406.444.5411
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 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. You can read more about child labor laws and filming in Montana here.

For more information please contact:

Montana Department of Labor & Industry or the 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
Montana Enforcement Officer
P.O. Box 26
Billings, MT 59101
Phone: 406.247.7373

REGULATIONS

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