The 15th of Each Month
$0.85 per Ounce
Montana charges tax on all moist snuff sold in the state.
Moist snuff is any finely cut, ground, or powdered tobacco other than dry snuff intended to be used in the mouth.
Montana taxes moist stuff at $0.85 per ounce, based on the listed net weight of the package.
We collect the moist snuff tax from wholesalers and distributors every month.
Montana gives wholesalers and distributors a 1.5% allowance for collecting and administering the tax when they submit their return and payment.
You may apply for a wholesaler, subjobber, tobacco vendor or retailer licenses through the eStop Business Licenses Service.
You may report tobacco sales through our TransAction Portal (TAP) or using the Other Tobacco Products and Moist Snuff Tax Return (Form TP-101).
The return is due on the 15th of each month.