Common Carrier Tax Reports for Distilled Spirits Served In or Over Montana
How to File
Common Carriers must file a Quarterly Common Carrier Tax Report for Distilled Spirits served In or Over Montana - Form LCT (PDF) reporting the amount of distilled spirits served In/Over Montana during the last quarter.
- The common carrier tax report is available in our TransAction Portal (TAP).
Due Dates
- First Quarter: April 30
- Second Quarter: July 31
- Third Quarter: October 31
- Fourth Quarter: January 31
Rates
| Size of Distilled Spirit Served | Applicable Tax Rate |
|---|---|
| 50 ml (1 miniature, 1.7 ounces) | $0.61 per bottle |
| 750 ml (14.94 miniature, 25.4 ounces) | $9.11 per bottle |
| 1 liter (19.88 miniature, 33.8 ounces) | $12.13 per bottle |