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:
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.
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.