Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-70-802 — Public Charging Station Tax
15-70-802 . Public charging station tax. (1) There is a tax of 3 cents a kilowatt hour on electricity delivered to a public charging station.
(2) The tax authorized by this section is in addition to the public utility's rate and measured at the utility's meter.
Source: official text