The fees imposed by 10-4-201 do not apply to: (1) services that the state is prohibited from taxing under the constitution or laws of the United States or the constitution or laws of the state of Montana; or (2) amounts paid by depositing coins in a public telephone.
Exemptions From Fees Imposed
Mont. Code Ann. § 10-4-202, under Funding.
Mont. Code Ann. § 10-4-202