- Beer Connoisseurs
- Common Carriers
- Sacramental Wine
Special licensees such as beer connoisseurs, common carriers, and sacramental wine licensees must file alcohol beverage tax returns.
Beer connoisseurs must file a Beer Connoisseur’s Semi-Annual Tax Report Return (Form BCT) reporting how much beer the connoisseur received from breweries in the last six months.
The beer connoisseur’s tax return is available in our TransAction Portal (TAP).
Beer connoisseurs pay $0.013 per 12 ounces of beer received during the reporting period.
Beer Connoisseurs return is due twice each year:
- First Half
- July 15
- Second Half
- January 15
Common Carriers must file a Quarterly Common Carrier Tax Report for Distilled Spirits served In/Over Montana (Form LCT) reporting the amount of distilled spirits served In/Over Montana during the last quarter.
The common carrier tax report is available in our TransAction Portal (TAP).
Common carriers pay taxes per bottle based on the size of distilled spirits served:
|Size of Distilled Spirit Served||Applicable Tax Rate|
|50ml (1 Miniature, 1.7 ounces)||$0.61 per bottle|
|750ml (14.94 miniature, 25.4 ounces)||$9.11 per bottle|
|1 liter (19.88 miniature, 33.8 ounces)||$12.13 per bottle|
The Common Carrier return is due quarterly:
- First Quarter
- April 30
- Second Quarter
- July 31
- Third Quarter
- October 31
- Fourth Quarter
- January 31
Sacramental Wine Licensee Tax
Sacramental wine licensees must file the Wine Distributors and Wineries Monthly Tax Return (Form WIT) reporting how much wine was sold in the last month.
The wine distributors tax return is available in our TransAction Portal (TAP).
Sacramental wine licensees pay $0.27 per liter of wine sold.
The wine distributors return is due on the 15th of each month.