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Alcohol Beverage Tax Contact Information


For all questions regarding your alcohol beverage tax and how to file these returns please contact one of the people listed below:

 

LaNor Stigen - Liquor Distribution Bureau Chief - 406.444.5807


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FAQs


Breweries
Common Carriers
Domestic Distilleries
Out of State Winery

 

Coming Soon!

 

In State Winery
Wholesaler/Distributor
Sacramental Wine Licensees


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Alcohol Beverage Tax Forms


Beer Connoisseur Tax Returns

 

Beer Connoisseur's Semi Annual Tax Return - This report will report how much beer the Beer Connoisseur received from breweries in the last 6 months. (Or file online using the TransAction Portal or TAP)

 

Common Carrier Tax Returns

 

Quarterly Common Carrier Tax Report for Distilled Spirits served In/Over Montana - Quarterly common carrier tax report for all distilled spirits served In/Over Montana. (Or file online using the TransAction Portal or TAP)

 

Domestic Distillery Tax Returns

 

Excise and License Taxes - This return lists the sales made by a Domestic Distillery in Montana from their tasting room. (Distilleries are required to file electronic returns using the  TransAction Portal or TAP)

 

In State Brewery Tax Returns

 

Beer Wholesalers/Brewers Monthly Tax Return - This will report the preceding reporting period's sales to licensees and retailers and the sales out of a brewery's taproom located in Montana. (Or file online using the TransAction Portal or TAP)

 

Wholesaler/Distributor Tax Returns

 

Hard Cider Distributors/Brewers Monthly Tax Return - This form reports all the hard cider sold during the reporting period to retailers and licensees. (or file online using the TransAction Portal or TAP)
Wine Distributors and Wineries Monthly Tax Return - This form reports all the wine sold during the reporting period to retailers and consumers and sacramental wine licensees and agency liquor stores. (or file online using the TransAction Portal or TAP)
Beer Wholesalers/Brewers Monthly Tax Return - This form reports all the beer sold during the reporting period to retailers and licensees.(Or file online using the TransAction Portal or TAP)

 

In State Winery Tax Returns

 

Wine Distributors and Wineries Monthly Tax Return - This from reports all the wine sold during the reporting period to retailers and consumers and sacramental wine licensees and agency liquor stores. (or file online using the TransAction Portal or TAP)
Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licenses Located within the State of Montana- This report to be filed with the WIT return to report all sales to retailers, consumers and sacramental wine licensees in Montana. (This form will accompany WIT)

 

Out of State Brewery Tax Returns

 

Beer Wholesalers/Brewers Monthly Tax Return - This report is reporting sales to retailers and licensees in the state of Montana. (Or file online using the TransAction Portal or TAP)
Foreign Brewery Monthly Report for Sales to Retailers Located in Montana - This report will individually list all sales to retailers in the State of Montana. (This form will accompany BET)

 

Out of State Winery Tax Returns

 

Wine Distributors and Wineries Monthly Tax Return - Wine tax return for wineries and distributors (or file online using the TransAction Portal or TAP)
Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licenesees Located within the State of Montana - This report to be filed with the WIT return will report all sales to retailers, consumers and sacramental wine licensees located in Montana. (This form will accompany WIT)

 

Sacramental Wine Licensee Tax Returns

 

Wine Distributors and Wineries Monthly Tax Return - This report will report how much wine was sold to Sacramental Wine Licensees located within Montana in the last reporting period. (or file online using the TransAction Portal or TAP)


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Other Tax Types


Beer Connoisseurs

 

Beer Connoisseurs are required to file a Beer Connoisseurs Semi-Annual Tax Report Return (Form BCT), This report will report how much beer the Beer Connoisseur received from breweries in the last 6 months. The applicable tax rate is .013 per 12oz of beer received by the licensed connoisseur in the reporting period. The reporting periods and times the report are due is listed below:

Reporting Period Due On
Jan. 1 - June 30 July 15
July 1 - Dec. 31 Jan. 15

 

Common Carriers

 

Common Carriers are required to file a Quarterly Common Carrier Tax Report for Distilled Spirits served In/Over Montana(Form LCT); This report is used by Common Carriers to report the amount of distilled spirits served In/Over Montana during the last quarter. The applicable tax rates are listed below:

Size of Distilled Spirit Served Applicable Tax Rate
50ml = 1 Miniature = 1.7 Ounces $0.61 per Bottle
750ml = 14.94 Miniature = 25.4 Ounces $9.11 per Bottle
1 Liter = 19.88 Miniature = 33.8 Ounces $12.13 per Bottle

 

The days the quarterly report is due are listed below:
 

 

Reporting Period Ending Report is Due On
March 31 April 30
June 30 July 31
September 30 October 31
December 31 January 31

 

Sacramental Wine Licensees

 

Sacramental Wine Licensees are required to file the Wine Distributors and Wineries Monthly Tax Return (Form WIT). This form will report how much wine was sold to Sacramental Wine Licensees in the State of Montana in the last reporting period. The applicable tax rate is 27 cents a liter sold to Sacramental Wine Licensees. This report is due on the 15th for the preceding reporting period's sales.


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Table Wine Distributors/Beer Wholesalers


Distributors/Wholesalers

 

Distributors and Wholesalers are required to file up to three different monthly returns depending on the license type and classification held by the distributor/wholesaler. There are two wholesale license types available for distributors in the State of Montana. The two license types are Beer Wholesale and Beer/Wine Wholesale.

 

Beer Wholesale License

 

If the wholesaler only holds a Beer Wholesale License they are only required to file a Beer Wholesaler/Brewers Monthly Tax Return (Form BET) for the beer they sold in the last reporting period. This form is due on the 15th for the preceding reporting period's sales. The Applicable Tax Rates are below:

Barrels Sold in the Last Calender Year Applicable Tax Per Barrel
Barrels Sold in the Last Calender Year Applicable Tax Per Barrel
0 - 5,000 Barrels $1.30 per Barrel
5,001 - 10,000 Barrels $2.30 per Barrel
10,001 - 20,000 Barrels $3.30 per Barrel
20,001 or More Barrels $4.30 per Barrel

 

Beer/Wine Wholesale License

 

If the wholesaler holds a Beer/Wine Wholesale license they are required to file three different tax reports monthly reporting the sales of Beer or Wine or Hard Cider within in the state of Montana. All of these reports are due on the 15th for the preceding reporting period's sales

 

The first report that is due is the Beer Wholesaler/Brewers Monthly Tax Return(Form BET). This report is for all the beer sold during the reporting period. Please see chart above for Beer Tax Rates
The second report that is due is the Wine Distributors and Wineries Monthly Tax Return (Form WIT).This form reports all the sales of wine made to retailers and agency liquor stores and sacramental wine licensees made during the reporting period. Tax rates are listed below: The third report that is due is the Hard Cider Distributors/Brewers Monthly Tax Return (Form HCT). This from reports all the hard cider sold during the reporting period the tax due is $0.037 per liter of hard cider sold.

Sales Made To Applicable Tax Rate
Retailers and Consumers $0.27 per Liter
Agency Liquor Stores $0.28 per Liter
Sacramental Wine Licensees $0.27 per Liter

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Wineries/Distilleries/Breweries


Tax returns are required to be filed monthly by all Breweries, Distilleries and Wineries even if you did not have shipments or sales during the month. Please continue to read below for more information about your filing requirements.

Breweries

In State Breweries

In State Breweries are required to file a Brewers and Distributors Monthly Tax Return (Form BET) every 15th of the month for the preceding reporting period's sales to licensees, retailers and the sales out of your taproom. The applicable tax rates for the barrels sold in the reporting period are listed below.

Out of State Breweries

Out of State Breweries are required to file up to three different monthly reports and returns depending on if the brewery DOES or DOES NOT ship to retailers. There are two different scenarios detailed below, they are a Foreign Brewery or Importer that ship to retailers and a Foreign Brewery or Importer that DOES NOT ship to retailers.

Foreign Brewery or Importer that DOES NOT Ship to Retailers

If the brewery does not ship to retailers, you are only required to file a Monthly Report of Beer Shipments into the State of Montana (Form BSM) reporting the shipments to wholesalers and distributors in Montana. This report is due the 15th of the following month for the sales made during the month. For Example: If you ship beer to wholesalers/distributors in Montana on November 12th, your monthly shipping report is due on December 15th.

Foreign Brewery or Importer that DOES Ship to Retailers

If the brewery ships to retailers, the brewery is required to file a Brewers and Distributors Monthly Tax Return (Form BET) for all sales made to licensees and retailers during the reporting period. Out of State Breweries need to file monthly tax returns Form BET (Including Form BET-3 if applicable) with the State of Montana for all shipments or sales to licensees and retailers located in Montana. This tax return is due the 15th of the following month for sales made during the month. For example: If you sell beer on November 12, your tax return and payment is due December 15th.

The brewery is also required to file a Monthly Report of Beer Shipments into the State of Montana (Form BSM) reporting the shipments to wholesalers and distributors in Montana. This report is due the 15th of the following month for the sales made during the month. For Example: If you ship beer to wholesalers/distributors in Montana on November 12th, your monthly shipping report is due on December 15th. The applicable tax rates for the barrels sold in the reporting period that are reported on the Form BET are listed below:

Total Barrels Produced in the Last Calender Year Tax Rate Per Barrel
0 - 5,000 Barrels $1.30 per Barrel
5,001 - 10,000 Barrels $2.30 per Barrel
10,001 - 20,000 Barrels $3.30 per Barrel
20,000 or more Barrels $4.30 per Barrel

 

Distilleries

 

Distilleries located within Montana are required to file a Monthly Excise and License Tax Return (Form ELT) which will list the sales made from your tasting room in the reporting period. Form ELT is due every 15th of the month for the preceding reporting periods, the tax due is based upon your bottle sales and the make up of the total sales for the reporting period.

 

Wineries

 

In-State Wineries

 

Montana Wineries are required to file a Wine Distributors and Wineries Monthly Tax Return (Form WIT) for all sales made to retailers, agency liquor stores, sacramental wine licensees and consumers made during the reporting period. Montana Wineries need to file monthly tax returns Form WIT (Including Form WIT-3 if applicable) with the State of Montana for all shipments or sales in the state to on premise consumers, retailers, sacramental licensees and individuals. This tax return and payment is due the 15th of the following month for sales made during the month. For example: If you sell wine on November 12th, your tax return and payment is due December 15th. The applicable tax rates for form WIT are listed below the Out of State Wineries Information

Out of State Wineries

 

Registered out of state wineries that have a Direct Shipment Endorsement can ship and sell to individuals. These wineries are required to electronically file a Wine Distributors and Wineries Monthly Tax Return (Form WIT) with the State of Montana reporting all shipments to individuals which will be itemized on the Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licensees Located Within Montana (Form WIT-3). This tax return and payment is due the 15th of the following month for shipments to individuals during the month. For example: If you ship wine on November 12th, your tax return and payment is due December 15th.

 

Licensed out of state wineries that sell to in-state retailers can also have a Direct Shipment Endorsement that allows wineries to sell to individuals. These wineries need to electronically file a Wine Distributors and Wineries Monthly Tax Return (Form WIT) with the State of Montana reporting all shipments to retailers and individuals which will be itemized on the Monthly Sales Report for Sales to Retailers, Consumers and Sacramental Wine Licensees Located Within Montana (Form WIT-3). This tax return and payment is due the 15th of the following month for shipments to retailers and individuals made during the month. For example: If you ship wine on November 12th, your tax return and payment is due December 15th. The applicable tax rates for form WIT are listed below:

Sales Made To Applicable Tax Rate
Retailers and Consumer $0.27 per Liter
Agency Liquor Stores $0.28 per Liter
Sacramental Wine Licensees $0.27 per Liter

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Resources


The TransAction Portal (TAP)

The TransAction Portal (TAP) - Manage your account online or register for an account

Other Resources

Department of Revenue Liquor Licensing - County listings, temporary authority list, FAQs and dictionary of terms
Guidance on Common Problems - Department of Justice
National Alcohol Beverage Control Association or NABCA - Mission and general objectives, statistical reports, publications, NABCA Membership
Statutes: Montana Code Annotated, Title 16 - Administration and taxation, liquor stores, control of liquor, beer and wine, license administration, identification cards, enforcement
FY2015 Beer Tax History
FY2015 Wine Tax History

   


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About


The State of Montana collects tax on all alcohol that enters into our state that is sold to consumers. Beer, distilled spirits, hard cider and wine are taxed at different rates and collected by different means; typically by filing a tax return with the Department of Revenue.