Medical marijuana providers pay a 4% tax on gross marijuana and marijuana products sales.

Fees

Montana charges a 4% tax on marijuana and marijuana products sales.

The tax applies to the gross retail price when a product is:

  • Sold
  • Exchanged
  • Bartered
  • Gifted

Due Dates

The Medical Marijuana Provider Tax Return is due on the 15th of the next month following the end of the quarter:

First Quarter
April 15
Second Quarter
July 15
Third Quarter
October 15
Fourth Quarter
January 15

Reporting and Payment Options

Providers file their Medical Marijuana Provider Tax Return in My Revenue.

Pay Online

You can pay online using My Revenue when you file your Medical Marijuana Provider Tax Return or after you file your return, using the Medical Marijuana Provider Tax Payment Voucher.

Mail a Check or Money Order

Mail checks and money orders along with your Medical Marijuana Provider Tax Payment Voucher to:

Montana Department of Revenue
PO Box 6169
Helena, MT 59604-6309

Make a Cash Payment

We only accept cash payments at our drop box in Helena:

Montana Department of Revenue
340 N. Last Chance Gulch
Helena, MT 59601

Monday through Friday, 9:00 AM to 4:00 PM

Get Directions

All cash payments must be in a tamper-evident deposit bag no larger than 11″ x 13″.

Multiple bags may be used if needed. Bags may be purchased online at numerous locations and office supply stores.

  1. Print a Medical Marijuana Provider Tax Payment Voucher
  2. Include a copy of the voucher in each deposit bag
  3. Write your name and Provider ID on each deposit bag

To maintain the accuracy of your deposit, please sort cash by denomination and face all bills in the same direction. We will not accept any mutilated or contaminated currency.

Exact amount is required. The department is not equipped to provide change.

Sample Deposit Bag

Penalties and Interest

The Medical Marijuana Provider Tax is subject to uniform penalties and interest.

Quick Information

Due Date

First Quarter
April 15
Second Quarter
July 15
Third Quarter
October 15
Fourth Quarter
January 15

Fees

4% of Gross Sales

Related Forms and Links