Montana charges tax on all moist snuff sold in the state.

Moist snuff is any finely cut, ground, or powdered tobacco other than dry snuff intended to be used in the mouth.

Fees

Montana taxes moist stuff at $0.85 per ounce, based on the listed net weight of the package.

We collect the moist snuff tax from wholesalers and distributors every month.

Montana gives wholesalers and distributors a 1.5% allowance for collecting and administering the tax when they submit their return and payment.

Licensing

You may apply for a wholesaler, subjobber, tobacco vendor or retailer licenses through the eStop Business Licenses Service.

Reporting

You may report tobacco sales through our TransAction Portal (TAP).

The return is due on the 15th of each month.

Revenue Distribution

Revenues, after tribal revenue sharing payments, are distributed:

• 50% to the state General Fund
• 50% to a state special revenue fund for health and Medicaid initiatives

(16-11-101 through 16-11-159, MCA; 42.31.201 through 42.31.221, ARM)