The 15th of Each Month
50% of Wholesale Price
Montana taxes all tobacco products except cigarettes and moist snuff at 50% of the wholesale price.
We collect tobacco 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 by the 15th of each month.