The Montana Department of Revenue may consider that having business activities, including an employee performing work via telecommuting with or without a home office, establishes a presence by the employer in the state. It asks employers to fill out a nexus questionnaire, available at revenue.mt.gov, to assist the Department of Revenue in determining whether a company's activities in the state of Montana are sufficient to require the payment of state income tax. Employers may call the department's Business Tax and Valuation Section at 866-859-2254 or consult a local attorney.
The Montana Department of Labor and Industry recognizes the changing nature of work and the trend of remote work. It provides a remote workforce toolkit, including a sample agreement, at wsd.dli.mt.gov.
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It is the policy of the State of Montana to encourage agencies to allow designated employees to telecommute. The State of Montana provides a sample telework policy for agencies at hr.mt.gov.
The policy applies only where it does not conflict with current collective bargaining agreements. The revised policy does support reasonable accommodation under the Americans with Disabilities Act.
Employers must pay for any business expenses that an employee incurs as a direct consequence of their duties as an employee or under the direction of the employer (Mont. Code Ann. § 39-2-701).