All breweries must file a monthly tax return and pay a tax for each barrel produced.
Breweries pay a tax per barrel based on the total number of barrels produced in the last fiscal year.
|Barrels Produced||Tax Rate per Barrel|
|10,001 or more||$4.30|
Payment and Reporting Options
Brewery reporting and payment options are based on location:
- In-State Breweries
- In-state breweries file the Beer Wholesalers/Brewers Monthly Tax Return (From BET) through our TransAction Portal.
- Out-of-State Breweries
- Out-of-state breweries file a return based on if they ship to retailers, distributors, or both:
- Shipping to Distributors
- If the brewery ships to distributors, it files the Monthly Report of Beer Shipments into the State of Montana (Form BSM) through TAP.
- Shipping to Retailers
- If the brewery ships to retailers; it files the (From BET) through TAP.
- Shipping to Both
- If a brewery ships to both retailers and distributors, it must file both Form BET and Form BSM available through TAP.
All brewery reports are doe on the 15th of each month.