Winery and Hard Cider Taxes

Who Must File

  • All wineries selling wine and/or hard cider in Montana to retailers and consumers must file a Wine Excise Tax Return (Form WIT) using our TransAction Portal.
  • All foreign winery importers must file a Monthly Report of Wine Shipments into the State of Montana (Form WSM), including all shipments to distributors and connoisseurs, using our TransAction Portal.

All information below can be found in section 16-1-411 of the MCA.

Filing Frequency

Filing frequency is based on liters sold during the fiscal year. The fiscal year begins on October 1 of each calendar year and ends on September 30 of the following calendar year.

  • A winery that sells more than 1,000 liters of sacramental wine, table wine, or hard cider, in any combination, to consumers in the state during the fiscal year.
  • Quarterly returns are due the 15th of each month following the end of the quarter.

  • A winery that sells less than 1,000 liters of sacramental wine, table wine, or hard cider, in any combination, to consumers in the state during the fiscal year.
  • Annual returns are due October 15th.

Payment and Reporting Options

All wineries report and pay using the TransAction Portal (TAP). The form they file depends on their location:

File the Wine Excise Tax Return (Form WIT).

Out-of-state wineries file a return based on if they ship to retailers, distributors, or both:

  • Shipping to Distributors: File the Monthly Report of Wine Shipments (Form WSM).
  • Shipping to Retailers: File the Form WIT.
  • Shipping to Both: File both the WSM Form and the WIT Form.

Rates

Buyer Category Tax Rate per Liter
Retailers, Consumers, and Agency Liquor Stores $0.27
Sacramental Wine Licensees $0.27

Buyer Category Tax Rate per Liter
Retailers, Consumers, and Agency Liquor Stores $0.037