Fillable Form Rte - Retail Telecommunication Excise Tax - Montana

MONTANA

RTE

Rev 06 10

FORM RTE INSTRUCTIONS – RETAIL TELECOMMUNICATION EXCISE TAX

These instructions will help you prepare your return. If you have questions about Montana’s Retail Telecommunication Excise Tax,

please call us toll-free at (866) 859-2254; in Helena at 444-6900, or visit our website at revenue.mt.gov for detailed instructions.

How to file your return. When filing your quarterly retail

new partnership entity type.

telecommunication excise tax return, we encourage you to file

Line 7. Place an “X” in the box or boxes that best describe the

and pay electronically through Taxpayer Access Point (TAP).

types of service you provide. If you offer services that are not

Electronic payment and filing is simple, secure, and convenient.

specifically identified place an “X” in the “Other” box and briefly

To register for electronic filing, go to https://tap.dor.mt.gov. You will

identify the service provided.

need your business account number and zip code. Once you are

registered, you will be able to file, pay and view your past returns

Line 8. Enter on line 8 your total telecommunication revenue

and transactions.

attributable to Montana. Include in this revenue your prepaid and

post-paid revenues for local exchange, long-distance, private

If you choose not to file electronically, complete Form RTE using

communications, two-way paging, wireless telecommunication,

blue or black ink. Print your numbers in the blocks provided. Do

and related services.

not include a dollar sign in the amounts you enter.

Line 9. Enter on line 9 exempt telecommunications revenues

When and where to file. Your retail telecommunication excise

reported on line 8 above. This includes, for example,

tax return and payment is due on or before 60 days after the end

intercompany revenue, exempt subscriber revenue (e.g. federal

of each calendar quarter. The due dates are May 30, August 29,

government), wholesale sales for resale, etc.

November 29, and March 1.

Line 10. Subtract line 9 from line 8 and enter the result on line 10.

If you choose not to file and pay electronically, mail your original

This is your taxable retail telecommunication revenue.

return and payment to Montana Department of Revenue, PO Box

5835, Helena, MT 59604-5835.

Line 11. Multiply the total on line 10 by 0.0375 (3.75%) and enter

the result on line 11.

Penalty and Interest. If your return is not filed by the due date,

a late file penalty will be assessed in the amount of $50 or the

Line 12. If you have collected any previously written-off bad debts

amount of tax due, whichever is less. In addition, a late payment

that you subtracted in a prior period, enter that amount on line

penalty of 1.5% a month, maximum 15% will be assessed on your

12. You are required to pay the tax in the quarter you received

unpaid tax. Interest accrues at 1% per month on the unpaid tax,

payment for the bad debts previously written off.

until it is paid.

Line 13. Enter on line 13 tax previously reported to us where you

Specific Instructions

remitted the tax that is subsequently deemed uncollectable and

written off.

Please provide your FEIN, Account ID and

Lines 1, 2, and 3.

Period ending date

Line 14. Add lines 11, and 12, then subtract line 13 and

enter the result on line 14. This is the amount of your Retail

Line 4. If you are amending a prior period return, place an “X” in

Telecommunication Excise Tax.

the box provided.

Line 15. Enter the amount you are paying with this return. In most

Line 5. If your mailing address has changed, place an “X” in the

cases, this is the amount reported on line 14.

box and print your new address in the space provided.

Line 6. If you sold your business, changed your entity type,

or closed your business, enter the date this change occurred.

For example, when changing your entity type from a sole

proprietorship to a partnership you are required to close your sole

proprietorship account and re-register your account under your

Form Rte - Retail Telecommunication Excise Tax - Montana - 2010

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