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.