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|
Reporting, Paying, and Due Dates
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).
- Shipping to Retailers
- If the brewery ships to retailers; it files the Beer Wholesalers/Brewers Monthly Tax Return (From BET).
- Form BET is only available in our TransAction Portal.
- Shipping to Both
- If a brewery ships to both retailers and distributors, it must file both Form BET and Form BSM.
All brewery tax returns are due on the 15th of each month.
All alcohol beverage tax returns may be filed using our TransAction Portal (TAP).