What is the Montana surplus lines tax rate?

The Montana surplus lines tax rate is 2.75 % on all lines of coverage, except tax-exempt coverages and Lawyers Professional Liability (code 7002), which has a tax rate of 0.75%. Montana also assesses a fire tax on various lines of coverage. The fire tax rate varies by line of coverage in accordance with Montana Presumptively Reasonable Allocations Administrative Rule ARM 6.6.4803.