Tobacco and Nicotine Licenses
You must have a tobacco license before you can sell any tobacco or nicotine products in Montana. If you have more than one location, you must have a separate license ... Tobacco and Nicotine Licenses
Tobacco and Nicotine
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
Tobacco PACT Act Reporting
On June 30, 2010, the Prevent All Cigarette Trafficking (PACT) Act, 15 U.S.C. §§ 375, et seq., became effective. The Act requires all persons who sell, transfer, or ship cigarettes ... Tobacco PACT Act Reporting
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
Tobacco and Nicotine
Quick Information Related Resources Active Tobacco License List Cigarette Minimum Price List Montana requires all wholesalers and retailers selling tobacco products to be licensed by the Department of Revenue. To ... Tobacco and Nicotine
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