All Montana distilleries must file a monthly Excise and License Tax Return.

Rates

A distillery pays an excise tax on products sold from its tasting room. Distilleries do not pay tax on products sold to the state for distribution to agency liquor stores.

The license tax and excise tax for products are based on the proof gallons manufactured, distilled, rectified, bottled, or processed and sold nationwide in the previous calendar year and collected per bottle. You can use the tables below or calculate prices using one of the calculators in our TransAction Portal.

License Tax

Production Tax
Less than 50,000 proof gallons2%
50,001—200,000 proof gallons8.6%
Over 200,000 proof gallons10%

Excise Tax

Production Tax
Less than 20,000 proof gallons3%
20,000—50,000 proof gallons8%
50,001—200,000 proof gallons13.8%
Over 200,000 proof gallons10%

Reporting, Paying, and Due Dates

This return must be filed through our TransAction Portal.

The distillery excise tax return is due on the 15th of each month.

Quick Information

Due Date

The 15th of Each Month

Tax Rates

Other Helpful Information