Distillery Excise and License Tax
All Montana distilleries must file a monthly Distillery Excise and License Tax Return.
Filing Requirements
- Returns must be filed monthly
- Filing is completed through the TransAction Portal (TAP)
- Returns are due on the 15th of each month
When Taxes Apply
- Distilleries pay excise tax on products sold directly from their tasting rooms.
- Distilleries do not pay excise tax on products sold to the state for distribution to agency liquor stores.
How Taxes Are Calculated
License and excise taxes are based on the number of proof gallons manufactured, distilled, rectified, bottled, or otherwise processed and sold nationwide during the previous calendar year.
Taxes are collected per bottle.
You may:
- Use the rate tables below, or
- Calculate amounts using the tax calculators available in the TransAction Portal (TAP)
Rates
Liquor Distillery License Tax Rates
| Production Volume (Proof Gallons) | Tax Rate |
|---|---|
| Not more than 50,000 | 2% |
| 50,001-200,000 | 8.6% |
| Over 200,000 | 10% |
Liquor Distillery Excise Tax Rates
| Production Volume (Proof Gallons) | Tax Rate |
|---|---|
| Less than 20,000 | 3% |
| 20,000-50,000 | 8% |
| 50,001-200,000 | 13.8% |
| Over 200,000 | 16% |