Beer Connoisseur's License and Tax Reports

Overview

  • A beer connoisseur's license is used by an individual Montanan who wants to directly receive beer shipments from out-of-state breweries for their own consumption. (16-4-9, MCA)
  • A beer connoisseur's license does not allow the licensee to sell alcohol.

Fees

  • New License Fee: $50
  • License Renewal Fee: $25

Beer connoisseur's license holders must also pay Beer Connoisseur's Tax.

Application Requirements

When applying for a beer connoisseur's license, you must provide:

  • Your name
  • Proof you are over age 21
  • Your mailing address
  • Your shipping address
  • Your social security number
  • Your telephone number

Application Options and Dates

You may apply for a beer connoisseur's license:

License Renewals

A beer connoisseur's license expires each year on June 30 and must be renewed annually.

Limitations

  • A beer connoisseur's licensee may only receive 288 bottles or 12 cases of beer from an out-of-state brewery during a 12-month period for personal use and not for resale. (16-4-903, MCA)
  • The out-of-state brewery must be registered with the department and is limited to shipping 1,440 bottles or 60 cases of beer to beer connoisseur's licensees in Montana. (16-4-906, MCA)

Beer connoisseur's licenses are not subject to quota limits.

All breweries you want to receive products from must be registered with the Montana Department of Revenue Cannabis and Alcohol Regulation Division (CARD) to ship directly to a beer connoisseur licensee.  See 16-4-906, MCA.

You may look in the Transaction Portal (TAP) to see if a brewery is registered with CARD.

License Violation Penalties

Violating the beer connoisseur's license laws is a civil offense carrying the following penalties:

  • First Offense: A letter from the department ordering you to cease and desist committing the violation.
  • Second Offense: A fine up to $500
  • Third Offense: A fine up to $2,500

Beer Connoisseur's Tax Reports

Beer connoisseurs must report how much beer the connoisseur received from breweries in the last six months.

All records, inventories, invoices, sales records, and delivery records must be kept for inspection by the Department of Revenue.

Beer Connoisseurs return is due twice each year:

  • First Half: July 15
  • Second Half: January 15

Beer connoisseurs pay $0.013 per 12 ounces of beer received during the reporting period.