Forms
Welcome to the Montana Department of Revenue Forms Repository Please use the search box below to filter the results on this page. If you are not able to find the ... Forms
Miscellaneous Taxes
Cannabis Tax
We have updated our Cannabis Tax FAQs, please review and contact us with any questions. There are two types of taxes placed on marijuana: state and local. Both occur only ... Cannabis Tax
Department of Revenue Rulemaking Actions for June 10, 2022
Adoption Notice MAR 42-1048 MAR 42-1048adp - pertaining to marijuana and marijuana products packaging and labeling application and approval process. Comments were received - no additional changes were made from ... Department of Revenue Rulemaking Actions for June 10, 2022
Department of Revenue Rulemaking Actions for May 27, 2022
Proposal Notice MAR 42-1046 MAR 42-1046pro - pertaining to department procedures involving penalties against alcoholic beverages licenses. Public Hearing June 22, 2022 Comment Deadline June 30, 2022 Adoption Notices MAR ... Department of Revenue Rulemaking Actions for May 27, 2022
Public Notice – 2020 Universal System Benefits Reports
The Montana Department of Revenue has received 2020 Universal System Benefits Reports from the companies listed below. You may review all USB Reports at our Central Office: 125 N. Roberts, ... Public Notice – 2020 Universal System Benefits Reports
HELP Integrity Fee (HIF)
The Integrity fee is a monthly fee that certain participants of the Montana Health and Economic Livelihood Partnership (HELP) program must pay in addition to their premiums. If you are ... HELP Integrity Fee (HIF)
Public Notice – 2019 Universal System Benefits Reports
The Montana Department of Revenue has received 2019 Universal System Benefits Reports from the companies listed below. You may review all USB Reports at our Central Office: 125 N. Roberts, ... Public Notice – 2019 Universal System Benefits Reports
Rental Vehicle Tax (RVT)
Quick Information Due Dates First Quarter April 30 Second Quarter July 31 Third Quarter October 31 Fourth Quarter January 31 Fees 4% Sales and Use Tax Related Resources Registration/Application for ... Rental Vehicle Tax (RVT)
HELP Entity Fee (HEF)
Quick Information Due Dates April 15 Fees Fees The HELP Entity Fee (HEF) is equal to the state’s share of the annual average cost per program participant split up over ... HELP Entity Fee (HEF)
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 ... Opioid Seller’s License
Public Notice – Universal System Benefits Reports
The Montana Department of Revenue has received 2018 Universal System Benefits Reports from the companies listed below. You may review all USB Reports at our Central Office: 125 N. Roberts, ... Public Notice – Universal System Benefits Reports
Public Notice – Universal System Benefits Reports
The Montana Department of Revenue has received 2017 Universal System Benefits Reports from the companies listed below. You may review all USB Reports at our Central Office: 125 N. Roberts, ... Public Notice – Universal System Benefits Reports
General Sales Tax
Montana does not have a general sales, use, or transaction tax. Businesses Purchasing Goods for Resale If you are a Montana business and need to send a resale certificate to ... General Sales Tax
Late Fees, Interest, and Penalties
Taxpayers may be subject to penalties and interest for failing to file or pay taxes and fees by the due date. Late File Penalty Montana charges a penalty for filing ... Late Fees, Interest, and Penalties
Other Tobacco Product Taxes
Quick Information Due Dates The 15th of Each Month Fees 50% of Wholesale Price Related Resources Active Tobacco License List (PDF) Montana Cigarettes Minimum Price List effective January 7, 2022 ... Other Tobacco Product Taxes
Moist Snuff Taxes
Quick Information Due Dates The 15th of Each Month Fees $0.85 per Ounce Related Resources Active Tobacco License List (PDF) Department of Justice Tobacco Sales And Directory Other Tobacco Products ... Moist Snuff Taxes
Cigarette Taxes
Quick Information Taxes $1.70 per Pack of 20 Cigarettes (8.5¢ per Cigarette) Related Resources Montana Cigarettes Minimum Price List effective January 7, 2022 (PDF, 190.5 KB) Cigars Taxed as Cigarettes ... Cigarette Taxes
Unlocatable Mineral Trusts
Quick Information Related Resources Find Unclaimed Property Reporting Unclaimed Property Unlocatable Mineral Trust Summary spreadsheet (XLSX, 28 KB) An unlocatable mineral trust is created when the leasehold, mineral, or royalty ... Unlocatable Mineral Trusts
Unclaimed Property Holders
Quick Information Due Dates Life Insurance Companies Year Ends December 31 Report Due May 1 All Other Holders Year Ends June 30 Report Due November 1 Related Resources Report of ... Unclaimed Property Holders
Find Unclaimed Property
Quick Information Related Resources Reporting Unclaimed Property Unlocatable Mineral Trusts When a financial institution or company is holding a financial asset, such as an account or check, but hasn't been ... Find Unclaimed Property
Tax Appeal Process
You may appeal decisions you disagree with, especially decisions about the taxes you owe or think you should be refunded. The appeals process is important and we encourage you to ... Tax Appeal Process
TDD Telecommunications Service Fee
Quick Information Due Dates First Quarter April 30 Second Quarter July 31 Third Quarter October 31 Fourth Quarter January 31 Fees $0.10 per Line Montana charges each service subscriber paying ... TDD Telecommunications Service Fee
Retail Telecommunications Excise Tax (RTE)
Quick Information Due Dates First Quarter May 30 Second Quarter August 29 Third Quarter November 29 Fourth Quarter March 1 Fees 3.75% Excise Tax Retail telecommunications services are any two-way ... Retail Telecommunications Excise Tax (RTE)
Emergency Telephone System Fee
Quick Information Due Dates First Quarter April 30 Second Quarter July 31 Third Quarter October 31 Fourth Quarter January 31 Fees $1.00 per access line Telephone providers in Montana pay ... Emergency Telephone System Fee
Intermediate Care Facility Utilization Fee (ICFUF)
Quick Information Due Dates First Quarter April 30 Second Quarter July 30 Third Quarter October 31 Fourth Quarter January 31 Fees 6% of Quarterly Revenue Related Resources Intermediate Care Facility ... Intermediate Care Facility Utilization Fee (ICFUF)