When are Commercial Aircraft Hull and/or Liability (9000) and Aviation Cargo (9002) premiums exempt from Montana tax?

Premiums for Commercial Aircraft Hull and/or Liability (Code 9000) and Aviation Cargo (Code 9002) are exempt from taxes if the following apply:

• The insured aircraft is owned by the aircraft manufacturer.
• The insured aircraft is operated by the aircraft manufacturer.
• The insured aircraft is operating on a scheduled interstate flight, and the coverage applies to the aircraft or cargo carried on that flight.
33-2-317, MCA Exemptions

If the above exemptions are not applicable, premiums are subject to:

• 2.75% Montana Premium Tax
• 0.375% Montana Fire Marshal Tax

Please use the Tax Estimator to calculate the applicable tax.