IPCPR Legislative | Operating Your Business in Montana

Operating Your Business in Montana

montana

Operating Your Business in Montana

Every wholesaler, tobacco products vendor, subjobber, and retailer must obtain a license from the Department of Revenue before engaging in the business of tobacco products distribution. The license fees are as follows:

 

License                                                                         Fee
Wholesaler’s License                                                $50
Tobacco Product Vendor’s License                        $50
Subjobber’s License                                                  $50
Retailer’s License                                                       $5

 

Tobacco product licenses are valid for one year and must be renewed annually. Businesses will receive notification when it is time to renew licenses. License registration and renewal forms may be submitted through the eStop Business Licenses Online Service website at https://svc.mt.gov/dor/eStopPortal/Default.aspx.

 

Mont. Code Ann. § 16-11-120: Tobacco product licenses

 

Mont. Code Ann. § 16-11-303: License for retail sale of tobacco products

 

Effective January 1, 2016

 

Mont. Code Ann. § 16-11-303: License for retail sale of tobacco products – alternative nicotine products – vapor products
Mont. Code Ann. § 16-11-122: License fees; renewal

 

Every wholesaler, tobacco products vendor, subjobber, and retailer who acquires non-tax paid tobacco products must submit an Other Tobacco Products and Moist Snuff Tax Return (Form TP-101) on or before the 10th day of each month.

 

Mont. Code Ann. § 16-11-128: Tobacco product sales reporting requirements.

 

Tax returns may be filed through the Montana Department of Revenue Taxpayer Access Point (TAP) at https://tap.dor.mt.gov/_/.

 

Montana law does not contain exemptions from the smoking ban for bars or restaurants.

 

Localities may require additional business licenses.

Montana Department of Revenue: Business Forms
https://revenue.mt.gov/home/businesses

 

Cigarette and Tobacco Products Taxes

 

Form TP-101: Tobacco Products Tax – Other Tobacco Products and Moist Snuff Tax Return
https://revenue.mt.gov/Portals/9/businesses/cigarettetobacco_products/TP101.pdf

 

Montana Department of Revenue Taxpayer Access Point (TAP)
https://tap.dor.mt.gov/_/

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