Medical marijuana providers pay a 4% tax on gross marijuana and marijuana products sales.
Montana charges a 4% tax on marijuana and marijuana products sales.
The tax applies to the gross retail price when a product is:
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.
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
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.
- Print a Medical Marijuana Provider Tax Payment Voucher
- Include a copy of the voucher in each deposit bag
- 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.
Penalties and Interest
The Medical Marijuana Provider Tax is subject to uniform penalties and interest.
Frequently Asked Questions
All gross sales of marijuana and marijuana infused products are taxable.
The tax is on the gross retail price, which is the established price for which a marijuana product is sold to a purchaser before any discount or reduction.
“Sale” or “sell” means any transfer of marijuana products for consideration, exchange, barter, gift, offer for sale, or distribution in any manner or by any means.
Yes, if you change your price and that price is offered to all customers, that is the new established retail price.
The established retail price and any changes to that price should be documented and maintained in your records.
Yes, if the bulk price is consistent, documented and offered to all customers.
The tax will be applied on the established retail price for the product. Discounts for a group or individual do not change the established retail price.
Products priced below the established price for a select demographic is considered a reduction price, tax must be applied to the established retail price.
Yes, if the new price is offered to all customers that is the new established price.
Yes, the medical marijuana tax is calculated on the Marijuana product provider’s gross sales.
Can I claim a reduction on my medical marijuana return for using higher value products or superior production techniques?
No, the law does not provide for exemptions or reductions of medical marijuana tax for cost of goods sold.
What is taxed if I sell marijuana infused products? Can I separate the ingredients on the receipt and only tax the value of the marijuana included in the product?
The entire gross sale amount of the end marijuana infused product is subject to the tax
Yes, the complimentary gifts are taxed at the established retail price.
Yes, we can accept payment for taxes on behalf of another entity if the payment is properly directed by payee.
If I am a registered cardholder that cultivates my own product, am I subject to medical marijuana taxation?
No, the taxpayer is the Licensed Providers. If you only cultivate for personal use this is not taxable, being a licensed provider for additional cardholders is a taxable relationship.
No, in this situation the law provides that the guardian as the registered provider is responsible for the control of the product and this would not create a taxable situation. If the product is purchased from a licensed provider who is not the guardian of the minor, this does create a taxable transaction.
The tax is reported in the quarter the transfer of product occurred.