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MontanaHB 35169th Legislature, Regular Session (2025)HouseWALLET

Clarify point of taxation for gasoline and special fuels taxes

Sponsored By: Courtenay Sprunger (Republican)

Signed by Governor

TaxationTaxation--Fuels

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Higher security for fuel distributors

Beginning July 1, 2026, fuel distributors must apply for a license and post security before doing business. The department sets the amount, up to twice the distributor’s estimated monthly Montana fuel tax. Importers and exporters must post at least $25,000. The department issues a nonassignable license that stays in force until it is surrendered, canceled, or revoked.

Who owes Montana fuel tax

Beginning July 1, 2026, the law clarifies who owes Montana fuel tax. Fuel taken from a refinery or terminal is taxed to the owner before withdrawal. When fuel is shipped to a licensed distributor, the first licensed distributor on the bill of lading is liable. Imported fuel, unless stored at a refinery or terminal, is taxed when it arrives and comes to rest in Montana; if the unloader is not licensed, a licensed distributor who ships or delivers it in‑state is treated as the distributor. Licensed distributors may make only one tax‑free exchange. People who blend ethanol with gasoline in Montana are treated as distributors and must follow distributor rules.

Sponsors & Cosponsors

Sponsor

  • Courtenay Sprunger

    Republican • House

Cosponsors

  • Gregg Hunter

    Republican • Senate

  • Josh Kassmier

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 297 • No: 0

Senate vote • 4/11/2025

Do Concur

Yes: 48 • No: 0

Senate vote • 4/10/2025

Do Concur

Yes: 50 • No: 0

House vote • 2/11/2025

Do Pass

Yes: 99 • No: 0

House vote • 2/10/2025

Do Pass

Yes: 100 • No: 0

Actions Timeline

  1. Chapter Number Assigned

    5/8/2025House

  2. Signed by Governor

    5/5/2025House

  3. Transmitted to Governor

    4/25/2025House

  4. Signed by President

    4/25/2025Senate

  5. Signed by Speaker

    4/23/2025House

  6. Returned from Enrolling

    4/15/2025House

  7. Sent to Enrolling

    4/15/2025House

  8. Returned to House

    4/11/2025Senate

  9. 3rd Reading

    4/11/2025Senate

  10. 2nd Reading

    4/10/2025Senate

  11. Committee Report

    3/27/2025Senate

  12. Committee Executive Action

    3/26/2025Senate

  13. Hearing

    3/18/2025Senate

  14. Referred to Committee

    2/20/2025Senate

  15. 1st Reading

    2/12/2025Senate

  16. 3rd Reading

    2/11/2025House

  17. 2nd Reading

    2/10/2025House

  18. Committee Report

    2/6/2025House

  19. Fiscal Note Printed

    2/6/2025House

  20. Fiscal Note Signed

    2/6/2025House

  21. Committee Executive Action

    2/5/2025House

  22. Committee Executive Action

    2/5/2025House

  23. Fiscal Note Received

    2/4/2025House

  24. Hearing

    1/30/2025House

  25. 1st Reading

    1/30/2025House

Bill Text

  • Enrolled

    4/15/2025

    PDF

  • Introduced

    1/30/2025

    PDF

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