Montana Department of Revenue

Opioid Seller’s License

Home / Archives for Businesses

Businesses

Opioid Seller’s License

Any wholesaler licensed by the Montana Board of Pharmacy who distributes the initial sale of opioids in Montana needs an opioid seller’s license. This is a separate license from the Wholesaler Drug Distributor license.

Businesses with more than one location selling into Montana must be licensed for each location.

Applying for a License

Access our TransAction Portal (TAP) to register your entity and location.

Once registered, you will receive your account information. You will then be able to log in to TAP to pay the license fee and obtain your license.

TransAction Portal Banner

License Fee

The annual license fee is $500.

License Renewal

Opioid seller’s licenses are valid January 1 through December 31 and must be renewed annually.

Licenses obtained after January 1 will be valid through December 31 of the year it is issued.

What is an Opioid?

An “opiate” is:

  • a drug with an addiction-forming or addiction-sustaining liability like morphine, or
  • a drug capable of being converted into a drug with an addiction-forming or addiction-sustaining liability.

Unless specifically designated as a dangerous drug under 50-32-202, MCA; opiates do not include the dextrorotatory isomer of 3-methoxy-n-methylmorphinan and its salts, or its racemic and levoratory forms. (50-32-101, MCA)

Opioid Seller’s License List

The Opioid Seller’s License list will be available by July 1, 2019.

Download a complete list of licensees. (PDF, ## KB)

Inactive Businesses: File Form INA-CT on TAP

by

Businesses that are not actively conducting business in Montana and would like to maintain good-standing with the Montana Secretary of State must file Form INA-CT for every year in which they have no activity in Montana.

Form INA-CT is valid only for one tax year. It must be filed each year unless an income tax return is required. Review the form’s instructions for more information about eligibility.

Form INA-CT is now available to file on our TransAction Portal (TAP). After June 14, the paper form will no longer be available for download.

Users can file Form INA-CT with or without an account. Authorized representatives will need the FEIN and the Secretary of State ID number of the business (or Social Security Number if the business is a sole proprietorship) to complete the form.

TransAction Portal Banner

Filing an Affidavit of Inactivity

This affidavit may be completed in lieu of a tax or information return if the taxpayer has no activity in Montana.

Complete a separate form for each tax period. When filing with the TransAction Portal (TAP), you will be able to add multiple filing periods to submit together.

TransAction Portal Banner
Available in our TransAction Portal

Required Information

When you are completing the Affidavit of Inactivity, you will be asked to answer the following questions:

Tax Period End Date
Your Montana tax period is the same as your federal income tax period.
You will need to fill out a separate Affidavit of Inactivity for each tax period.
When filing with the TransAction Portal (TAP), you will be able to add multiple filing periods to submit together.
Is this your entity’s final period?
If you are dissolving this entity or withdrawing it with the Montana Secretary of State, select “Yes.”
Do you have any type of income from sources in Montana?
If you have any income in Montana, you must mark “Yes” and file a return.
You are not eligible to file this form if you have the following:

  • Sales receipts
  • Fees for services
  • Franchise fees
  • Royalties (including mineral rights royalties in Montana)
  • Licensing fees
  • Rents
  • Sales of tangible personal or real property
  • Sales of services or intangible property
  • Services provided in Montana
If you believe your Montana sales are protected under Public Law 86-272 (ARM 42.26.501 through 42.26.505), you must mark “Yes” and file a return. You are not eligible to file this affidavit.
Do you have any employees or other representatives who perform work in Montana?
If you have any employees or other representatives who perform work in Montana, you must mark “Yes” and file a return.
You are not eligible to file this form if your employees or other representatives do the following in Montana:

  • Solicit sales
  • Perform services
  • Receive purchase orders
  • Train personnel or conduct training courses
  • Perform installation work
  • Conduct lectures or hold meetings
  • Work on your behalf as independent contractors
If you believe your Montana payroll is protected under Public Law 86-272 (ARM 42.26.501 through 42.26.505), you must mark “Yes” and file a return. You are not eligible to file this affidavit.
Do you have any property or rents in Montana?
If you have any property or rents in Montana, you must mark “Yes” and file a return.
You are not eligible to file this form if you own the following property located in Montana:

  • Office (including an in-home office)
  • Agency
  • Warehouse
  • Place of business
  • Tangible property
  • Realty
  • Leases or rentals of tangible property or realty
  • Title to any property
  • Security interest in any products
If your business is a freight carrier who travels through Montana, you must file a return. (ARM 42.26.264 and 42.26.601 through 42.26.706)
Did you receive any distributive shares of Montana source items from a pass-through entity?
If you receive any distributive shares of any Montana source item, you must mark “Yes” and file a return.
You are not eligible to file this form if a Montana Schedule K-1 should be completed on your behalf.
Montana source items from a pass-through entity may include:

  • Income
  • Interest
  • Depreciation
  • Rents
  • Net capital or section 1231 gains or losses
  • Royalties
  • Section 179 deduction

Entity Information

You will need to provide:

Entity Name
This is the name of your business.
Entity Identification Number
This will be your Federal Employer Identification Number (FEIN) or Social Security Number (SSN).
Contact Information
Please provide the name and phone number for a person we may contact if we have questions regarding your submission.
Montana Secretary of State ID
This number is referred to as the Certified File Number or Filing Number on all correspondence issued by the Secretary of State’s office and begins with a letter followed by six to eight digits.
It was originally provided with the certificate of authority to do business in Montana or when the corporation was incorporated in Montana.
Example: If you Certified File Number is D-123456, enter D123456 in the field.
If you do not have your Montana Secretary of State ID number, you can find it using the Montana Business Search provided by the Montana Secretary of State.
Authorized Representative
Please provide the name and title for the authorized representative submitting this affidavit.
Entity Type
Select the appropriate entity type based on your filing information.
If you are submitting this affidavit for a Limited Liability Company (LLC), please select the option that matches your federal tax filing election.
If you are submitting this affidavit for an LLC which has not yet made a federal tax election, please select the option which corresponds to your anticipated election.

Please Note:

Disregarded Entities who are owned by a sole proprietor are not eligible to file this form.

Past Due 2018 Montana Forms MW-3

by

The department recently sent out non-filer notices to businesses that did not file their Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3), along with their Forms W-2 and 1099 with withholding, for Tax Year 2018. This information was due January 31.

Helpful hints for filing the Montana Form MW-3

File Annually
A complete Montana Form MW-3 must be filed with the department each year. The department does not accept the federal Form W-3.
Provide Forms W-2 and Forms 1099 with Montana Withholding
Each employer is also required to provide the department with a Form W-2 for each employee as prescribed by the IRS. Whenever Montana wages are paid, you must prepare a Form W-2 for each employee regardless of whether any tax was withheld. Forms 1099 with Montana state withholding must also be be submitted to the department with the Form MW-3.
Double-check for Correct Information
  • Complete all required fields.
  • Include the correct Employer Identification Number (EIN).
    Be sure to use the EIN that the IRS issued you or your clients (if you are a payroll service provider).
  • Include the correct state account number.
    For Montana, this is the 13-digit alphanumeric ID that the Department of Revenue issued you when you or your client registered.
  • If you file your Forms W-2 electronically, don’t send duplicate paper copies.
  • If filing by paper, make sure all Forms W-2 and 1099 copies are legible, and numbers are not truncated or masked.
  • File the correct Forms W-2 and 1099 for the reporting year.
  • File the Montana Form MW-3 with your Forms W-2 – not the federal Form W-3.

Closing your Montana Wage Withholding Account

If you are no longer in business or no longer paying employees, your Montana Wage Withholding account should be ceased. The account can be reopened if required for future withholding. To cease the account one of the following methods should be used.

  • Send an email to MTDORWithholding@mt.gov.
  • From your TAP account, send an electronic message.
  • Send a written request to PO Box 5835, Helena, MT 59604.
  • File Form MW-3 stating the date the payroll ceased.

Learn more about Wage Withholding.

Wage Withholding – Time to Register for the ABC Clinic Near You

by

The Montana Department of Revenue will again partner with the Montana Department of Labor & Industry for the 2019 Assistance for Business Clinics (ABC) across the state.

The clinics provide updated information to new and established businesses, accountants, bookkeepers, human resource professionals and attorneys.

The clinics will address electronic filing options and the new Montana Employee’s Withholding Allowance and Exemption (Form MW-4).

Download the schedule and registration form from the Department of Labor and Industry’s Assistance for Business Clinics website.

We look forward to seeing you at the clinic nearest you.

2019 ABC Clinic Registration Table Preview

Assistance for Business Clinics Schedule and Registration Information

E-file Montana Disregarded Entity Returns in TAP

by

You can file the Montana Disregarded Entity (Form DER-1) tax return electronically in the Montana TransAction Portal (TAP).

You need a TAP account to file the return.

If you do not have a TAP account, sign up for one with

  • Your 13-digit Montana Account ID and
  • Your five-digit ZIP code.

Your Montana Account ID can be found on any correspondence you may have received from the department.

Contact us if you need your Montana Account ID or for any help with your TAP account.

Learn more about disregarded entities, including due dates and extensions.

Learn more about setting up your TAP Account.

TransAction Portal