Currently, there is a 20% tax levied upon adult-use marijuana, and a 4% tax on medical marijuana.
These taxes are distributed at the state level to:
- $6 million to the Healing and Ending Addiction through Recovery and Treatment (HEART) account established in 16-12-122, MCA.
- After the HEART distribution, the remainder goes to:
- 20% to Department of Fish, Wildlife, and Parks to be used solely as funding for wildlife habitat
- 4% to the State Park account
- 4% to the Trails and Recreational Facilities account 4% to the Nongame Wildlife account
- 3% or $200,000, whichever is less, to the Veterans and Surviving Spouses State Special Revenue account
- $150,000 to the Board of Crime Control to fund crisis intervention team training Remaining funds go to the state’s General Fund
Montana House Bill 701 permits Montana counties to implement a local-option marijuana excise tax not to exceed 3% (on adult-use, medical use, or both).
For counties that implement a local option tax on marijuana sales:
- 50% retained is by the County
- 45% is apportioned to Municipalities based on the ratio of the population
- of the city or town to the total county population
- 5% is retained by Department of Revenue for administration
Local-option tax distributions are calculated using actual tax collected during the collection period. Any tax collected or adjusted, regardless of the tax period it applies to, during the collection period will be included in that distribution.

January 2022 to January 2025 Total Estimated Taxes: $161,832,814 (adult-use and medical sales).
No taxes are collected on unregulated marijuana sales. State and local programs do not receive any tax monies to fund their programs from unregulated marijuana sales.