Due Dates
The 15th of Each Month
Fees
50% of Wholesale Price
Related Resources
Montana charges a standard tax on all tobacco products except cigarettes and moist snuff.
Taxes
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.
Licensing
You may apply for a wholesaler, subjobber, tobacco vendor or retailer licenses through the eStop Business Licenses Service.
Reporting
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.
Revenue Distribution
Revenues, after tribal revenue sharing payments, are distributed:
- 50% to the state General Fund
- 50% to a state special fund for health and Medicaid initiatives
(16-11-101 through 16-11-159, MCA; 42.31.201 through 42.31.221, ARM)
