IPCPR Legislative | Shipping in Montana

Shipping in Montana

montana

Smoking, Age and Sampling Restrictions in Montana

Montana has specific requirements for the shipping of tobacco products to consumers. Prior to delivering, mailing, or shipping tobacco products into Montana to a person other than a licensed wholesaler or retailer, a person who accepts purchase orders for tobacco product sales shall file a statement with the Department of Revenue.

 

The statement must set forth:

  • the name, trade name, and address of the principal place of business of the seller, any other place of business of the seller, and the seller’s domicile state; and
  • all owners or controlling persons and every partner, officer, director, or person occupying a similar status or performing similar functions and their home addresses.

 

By the 10th day of each calendar month, each person that has made a sale or delivered, mailed, or shipped tobacco products into the state or contracted with another party for delivery service in connection with a sale of tobacco products into the state made during the previous calendar month shall file a memorandum of sale or a copy of the sales invoice with the Department of Revenue.

 

The memorandum or sales invoice must provide, for each delivery sale made during the previous calendar month:

  • the name and address of the consumer to whom the sale was made;
  • the brand or brands of the tobacco products that were sold; and
  • the quantity of tobacco products that were sold.

 

A person that satisfies the requirements of 15 U.S.C. § 376 is considered to meet the requirements of this section.

 

Mont. Code Ann. § 16-11-104: Carriers to report shipments – penalties

 

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

 

Mont. Code Ann. § 16-11-132: Unlawful to sell tobacco products without valid license – exceptions

 

The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

A person may not sell, offer to sell, or possess with intent to sell any tobacco products, at wholesale or retail, unless the person’s license is current and valid. 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.

 

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

 

Additional information about licensing requirements in Montana is available at the Operating Your Business link above.

Montana does not have any specific age verification requirements for the shipping of tobacco products. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

Montana imposes a tax on wholesalers of all tobacco products other than cigarettes. The tax is pre-collected and paid by a wholesaler to the Department of Revenue upon sale to a Montana retailer. Retailers who purchase tobacco products for resale on which the tobacco products tax has not been collected and paid are liable for payment of the tax. Department of Revenue staff reported that the tobacco products tax must be paid prior to the shipping of tobacco products to consumers.

 

The Department of Revenue adopted rules that classify certain little cigars as cigarettes for tax purposes.

 

Mont. Code Ann. § 16-11-111(7-9): Cigarette, tobacco products, and moist snuff sales tax; exemption for sale to tribal member

 

Mont. Admin Code r. 42.31.206, 42.31.207, 42.31.208

 

Department of Revenue staff reported that Montana localities do not levy additional taxes on tobacco products.

 

Additional information about taxation in Montana, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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